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of an assessment of interest on any deficiency or payment of tax
if either: (A) The deficiency is 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 error or delay in
payment of tax is attributable to such officer or employee being
erroneous or dilatory in performing a ministerial act.
For purposes of section 6404(e)(1), a "ministerial act" is 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. Lee v.
Commissioner, supra at 150; sec. 301.6404-2T(b)(1), Temporary
Proced. & Admin. Regs., 52 Fed. Reg. 30163 (Aug. 13, 1987).
This Court has jurisdiction to order an abatement of
interest only when the Commissioner has abused his discretion in
refusing a taxpayer's request to abate interest. Sec. 6404(g).
In order for a taxpayer to show an abuse of discretion, he or she
must establish that the Commissioner exercised his discretion
arbitrarily, capriciously, or without sound basis in fact or law.
See Rule 142(a); Lee v. Commissioner, supra at 149; Woodral v.
Commissioner, supra at 23.
Subject to other requirements not applicable in this case,
under section 6404(e) a taxpayer is entitled to an abatement of
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