Robert L. Stewart - Page 7

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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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