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$210.98 for 1981 because respondent had lost their 1981-82
amended returns for almost 11 years. On April 13, 2000,
respondent issued a final determination denying petitioners’
interest abatement claim.
OPINION
A. Background
The Commissioner may abate interest assessed on any
deficiency or payment of tax to the extent that any error or
delay in payment of the tax is attributable to erroneous or
dilatory performance of a ministerial act by an officer or
employee of the Commissioner, and the taxpayer caused no
significant aspect of the delay. Sec. 6404(e)(1).2 We apply an
2 Sec. 6404(e)(1), as enacted in 1986 and as applicable
here, provides:
SEC. 6404(e). Assessments of Interest
Attributable to Errors and Delays by Internal Revenue
Service.--
(1) In general.--In the case of any
assessment of interest on--
(A) any deficiency
attributable in whole or in part to
any error or delay by an officer or
employee of the Internal Revenue
Service (acting in his official
capacity) in performing a
ministerial act, or
(B) any payment of any tax
described in section 6212(a) to the
extent that any delay in such
(continued...)
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