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These forms were signed by petitioners on June 12, 2000, and
received by the Commissioner on July 12, 2001.2 On April 4,
2002, respondent issued a Notice of Final Determination
disallowing these claims.
OPINION
As applicable to 1995 and 1996, section 6404(e)(1) permits
the Commissioner to abate the assessment of interest on: (1) Any
deficiency attributable to any error or delay by an officer or
employee of the Internal Revenue Service in performing a
ministerial act, or (2) any payment of any tax described in
section 6212(a) to the extent that any error or delay in payment
is attributable to the officer’s or employee’s being erroneous or
dilatory in performing a ministerial act. As applicable to 1997,
section 6404(e) permits the Commissioner to abate interest with
respect to any “unreasonable” error or delay resulting from
managerial or ministerial acts. See sec. 301(a)(1) and (2) of
the Taxpayer Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1457
(1996), effective for interest accruing with respect to
deficiencies for taxable years beginning after July 30, 1996.
The temporary regulations interpreting section 6404(e)
define a “ministerial act” as “a procedural or mechanical act
that does not involve the exercise of judgment or discretion, and
2 The record does not explain why these forms were received
by the Commissioner 13 months after petitioners signed them.
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Last modified: May 25, 2011