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raised with the Appeals Office respondent’s failure to abate
interest under section 6404. Consequently, we shall not consider
that matter.6 See Washington v. Commissioner, 120 T.C. 114, 123-
124 (2003); Magana v. Commissioner, 118 T.C. 488, 493-494 (2002).
Based upon our examination of the entire record before us,
we find that respondent did not abuse respondent’s discretion in
determining to proceed with the collection action as determined
in the notice of determination with respect to petitioner’s
unpaid liability for 1997.
Any of petitioner’s contentions and arguments that are not
discussed herein are without merit and/or irrelevant.
On the record before us, we shall grant respondent’s motion.
Secretary to abate interest with respect to an “unreasonable”
error or delay resulting from “managerial” as well as ministerial
acts. The foregoing amendment applies to interest accruing with
respect to deficiencies or payments for taxable years beginning
after July, 30, 1996, and is applicable in the instant case.
6Assuming arguendo (1) that the record before us established
that petitioner raised with the Appeals Office respondent’s
failure to abate interest under sec. 6404 with respect to his
taxable year 1997 and (2) that we concluded that we have
jurisdiction under sec. 6404 to consider petitioner’s request
that we review such failure, see Katz v. Commissioner, 115 T.C.
329, 340-341 (2000), on the instant record, we find that
petitioner has not shown that respondent abused respondent’s
discretion in failing to abate interest under sec. 6404 for his
taxable year 1997. See sec. 6404(g). In fact, we find on that
record that petitioner has failed to establish any error or delay
attributable to an officer or employee of respondent being
erroneous or dilatory in performing a ministerial or managerial
act within that meaning of sec. 6404(e) requiring an abatement of
interest with respect to his taxable year 1997.
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