Thomas Corson - Page 11

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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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