-10-
no significant aspect of such error or delay can be attributed to
the taxpayer involved. Hawksley v. Commissioner, T.C. Memo.
2000-354; Donovan v. Commissioner, supra; sec. 6404(e)(1); sec.
301.6404-2T(a)(2), Temporary Proced. & Admin. Regs., 52 Fed. Reg.
30163 (Aug. 13, 1987). Respondent does not have authority to
abate interest where, as here, the taxpayer contributed
significantly to the accrual of that interest. The interest
accrued on petitioner’s 1990 income tax deficiency prior to
January 15, 1996, and after October 25, 1999, was the result of
petitioner’s own actions and/or inactions. Petitioner failed to
file timely his 1990 income tax return. Not a single payment was
made by petitioner toward his 1990 income tax liability until
January 26, 1996. Petitioner further failed to make any payments
toward his 1990 income tax liability since October 25, 1999, when
he was given a notice of the outstanding balance. Petitioner is
responsible for the interest.
Petitioner further failed to identify a single ministerial
error or delay by respondent that resulted in the accrual of
interest on his 1990 income tax deficiency before January 15,
1996, and after October 25, 1999. Consequently, respondent had
no authority to abate any part of the interest petitioner seeks
to have abated. By refusing to do what he had no authority to
do, respondent did not abuse his discretion. Woodral v.
Commissioner, 112 T.C. at 25.
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