Stanley R. Harbaugh and Bonnie L. Harbaugh - Page 10

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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              

          sec. 301(c), 110 Stat. 1457.                                                

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