- 20 -
1987).8 “A ministerial act is a nondiscretionary procedural act
that the Commissioner is required to perform.” Camerato v.
Commissioner, T.C. Memo. 2002-28. In contrast, acts that either
are managerial or arise out of general administrative decisions
are not ministerial. Id. “Abatement is not available for
managerial acts during the tax years at question and has never
been available for actions or nonactions attributable to general
administrative decisions.” Id. Further, a decision concerning
the proper application of Federal tax law, or other applicable
Federal or State laws, is not a ministerial act. See sec.
301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., supra.
Even where errors or delays are present, the Commissioner’s
decision to abate interest remains discretionary. See sec.
6404(e)(1). When Congress enacted section 6404(e), it did not
intend the provision to be used routinely to avoid payment of
interest. Rather, Congress intended abatement of interest to be
used sparingly, only where failure to do so “would be widely
8 The final regulations under sec. 6404, as issued on Dec.
18, 1998, contain the same definition of ministerial act. See
sec. 301.6404-2(b)(2), Proced. & Admin. Regs. The final
regulations generally apply to interest accruing on deficiencies
or payments of tax described in sec. 6212(a) for taxable years
beginning after July 30, 1996. See sec. 301.6404-2(d)(1),
Proced. & Admin. Regs. Accordingly, as the final regulations are
inapplicable in the present case, sec. 301.6404-2T, Temporary
Proced. & Admin. Regs., 52 Fed. Reg. 30163 (Aug. 13, 1987),
effective for taxable years beginning after Dec. 31, 1978, but
before July 30, 1996, applies. See sec. 301.6404-2T(c),
Temporary Proced. & Admin. Regs, supra.
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