William and Penny Landvogt - Page 12

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          When computing those liabilities, respondent did not allow as               
          itemized deductions the property taxes originally deducted by               
          petitioners on their Schedules F.  Even assuming that this was a            
          ministerial act, for purposes of interest abatement, respondent’s           
          error must have contributed to errors or delays in petitioners’             
          payment of the liabilities.  See sec. 6404(e)(1); see also                  
          Hawksley v. Commissioner, T.C. Memo. 2000-354; Douponce v.                  
          Commissioner, T.C. Memo. 1999-398.                                          
               The record indicates that respondent’s original disallowance           
          of deductions for the property taxes had no effect on                       
          petitioners’ payment of their income tax liabilities.                       
          Petitioners have never attempted to pay any portion of the                  
          liabilities, nor do petitioners contend that they would have paid           
          had they known earlier the correct amount.  Moreover, once                  
          petitioners learned of the correct total of their income tax                
          liabilities during discussions of the Rule 155 computation,                 
          petitioners still made no payment attempts and even disputed the            
          deficiency amounts on their Form 843.  Accordingly, we conclude             
          that any delays in petitioners’ payment of their income tax                 
          liabilities were not attributable to any error by respondent in             
          performing a ministerial act and that respondent’s denial of                
          petitioners’ claim for abatement of interest was not an abuse of            

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