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was not authorized to abate the interest that accrued before
February 9, 2000, because respondent did not notify petitioners
of the deficiency in writing before that date.
Petitioners timely filed a petition in this Court requesting
review of respondent’s determination to deny their request for
interest abatement.
OPINION
As applicable to the year in question, section 6404(e)(1)(B)
provides that the Commissioner may abate all or any part of an
assessment of interest on any payment of certain taxes to the
extent that any error or delay in such payment is attributable to
an officer or employee of the IRS “being erroneous or dilatory in
performing a ministerial act”.7 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, 113 T.C. 145, 150 (1999); see also sec. 301.6404-
2T(b)(1), Temporary Proced. & Admin. Regs., 52 Fed. Reg. 30163
(Aug. 13, 1987). Abatement is available under section 6404(e)
7 Congress amended sec. 6404(e) in 1996 to permit abatement
of interest for “unreasonable” error or delay in performing a
ministerial or “managerial” act. Taxpayer Bill of Rights 2, Pub.
L. 104-168, sec. 301(a), 110 Stat. 1457 (1996). That standard
applies only to tax years beginning after July 30, 1996, and thus
does not apply in the present case. Id. sec. 301(c).
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