John G. Goettee, Jr. and Marian Goettee - Page 36

                                       - 36 -                                         
          employee’s performing a ministerial act, with certain                       
          restrictions not applicable in the instant case.                            
               As we stated in Krugman v. Commissioner, 112 T.C. 230, 238-            
          239 (1999),                                                                 
               Congress intended for the Commissioner to abate interest               
               under section 6404(e) “where failure to abate interest would           
               be widely perceived as grossly unfair” but not that it “be             
               used routinely to avoid payment of interest”.  H. Rept. 99-            
               426, at 844 (1985), 1986-3 C.B. (Vol. 2) 1, 844; S. Rept.              
               99-313, at 208 (1986), 1986-3 C.B. (Vol. 3) 1, 208.                    

Page:  Previous  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  Next