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ministerial act is a procedural or mechanical act that does not
involve the exercise of judgment or discretion and that occurs
during the processing of a taxpayer’s case after all
prerequisites to the act, such as conferences and review by
supervisors, have taken place. Lee v. Commissioner, 113 T.C.
145, 150 (1999); see also sec. 301.6404-2T(b)(1), Temporary
Proced. & Admin. Regs., 52 Fed. Reg. 30163 (Aug. 13, 1987).
Abatement is available under section 6404(e) only for periods
after the IRS has contacted the taxpayer in writing with respect
to the payment. Sec. 6404(e)(1).
This Court has jurisdiction to order an abatement of
interest only when the Commissioner has abused his discretion in
denying a taxpayer’s request to abate interest. Sec. 6404(h).
In order for a taxpayer to show an abuse of discretion, he must
prove that the Commissioner exercised this discretion
arbitrarily, capriciously, or without sound basis in fact or law.
Woodral v. Commissioner, 112 T.C. 19, 23 (1999). In deciding
whether petitioners are entitled to abatement, we will look at
each relevant time period.
August to December 22, 1996
During the first call in August 1996, an installment
agreement was established. Because petitioners were unable to
7(...continued)
sec. 301(c), 110 Stat. 1457.
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