John D. and Kim M. Hinterleitner - Page 5

                                        - 5 -                                         
          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.”  Sec. 301.6404-2T(b)(1),                    
          Temporary Proced. & Admin. Regs., 52 Fed. Reg. 30163 (Aug. 13,              
          1987).  The final regulations under section 6404(e), which were             
          issued on December 18, 1998, generally effective with respect to            
          interest accruing on deficiencies or payments of tax for taxable            
          years beginning after July 30, 1996, provide the same definition.           
          Sec. 301.6404-2, Proced. & Admin. Regs.  The final regulations              
          note that a managerial act is “an administrative act that occurs            
          during the processing of a taxpayer’s case involving the                    
          temporary or permanent loss of records or the exercise of                   
          judgment or discretion relating to management of personnel."                
          Sec. 301.6404-2(b)(1), Proced. & Admin. Regs.                               
               We review for abuse of discretion the Commissioner’s                   
          determination denying an abatement of interest.  See sec.                   
          6404(i); Lee v. Commissioner, 113 T.C. 145, 149 (1999).  We find            
          no abuse of discretion here.  Petitioners have not established              
          any unreasonable error or delay on behalf of the Commissioner in            
          performing a ministerial or managerial act that occurred before             
          June 1, 2000.  In fact, the record indicates that the interest              
          accruals before June 1, 2000, were merely the result of                     
          petitioners’ failure to pay the entire balance owed, and not the            








Page:  Previous  1  2  3  4  5  6  Next

Last modified: May 25, 2011