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notice and demand for payment[9] after all procedural and
substantive preliminaries have been completed” is a ministerial
act. H. Rept. 99-426, at 844 (1985), 1986-3 C.B. (Vol. 2) 1,
844; S. Rept. 99-313, at 208 (1986), 1986-3 C.B. (Vol. 3) 1, 208.
Congress further provided that “a ministerial act is a procedural
action * * *. For example, a delay in the issuance of a
statutory notice of deficiency after the IRS and the taxpayer
have completed efforts to resolve the matter could be grounds for
abatement of interest.” S. Rept. 99-313, supra at 209, 1986-3
C.B. (Vol. 3) at 209; see also H. Rept. 99-426, supra at 845,
1986-3 C.B. (Vol. 2) at 845.
Similar to the issuance of either a notice of deficiency or
a notice and demand for payment, the assessment of tax is a
procedural action that does not require the use of judgment or
discretion. In Fruit of the Loom, Inc. v. Commissioner, T.C.
Memo. 1994-492, affd. 72 F.3d 1338 (7th Cir. 1996), we observed
that “Assessment is the ministerial act of recording a taxpayer’s
Federal tax liability in the office of the District Director.”
Additionally, in Phillips v. Commissioner, 106 T.C. 176, 179-180
9Sec. 6303(a) provides in part:
Where it is not otherwise provided by this title, the
Secretary shall, as soon as practicable, and within 60
days, after the making of an assessment of a tax
pursuant to section 6203, give notice to each person
liable for the unpaid tax, stating the amount and
demanding payment thereof. * * *
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