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and 1991, requesting that unpaid interest and penalties be
abated. On November 1, 2001, respondent mailed to petitioners
respondent’s determination denying their claims as to the
abatement of interest.
OPINION
Pursuant to section 6404(e)(1), the Commissioner may 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.1 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 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
1 Sec. 6404(e) was amended by sec. 301(a)(1) and (2) of the
Taxpayer Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1457
(1996), to permit the Commissioner to abate interest with respect
to an unreasonable error or delay resulting from managerial or
ministerial acts. That amendment does not apply here in that it
is effective for interest accruing with respect to deficiencies
for taxable years beginning after July 30, 1996. Id.
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