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On January 8, 2002, the IRS sent to petitioner a Full
Disallowance - Final Determination disallowing petitioner’s claim
for interest abatement. The request for abatement was denied
because the IRS “did not find any errors or delays on our part
that merit abatement of interest in our review of available
records and other information.”
OPINION
Under section 6404(e)(1), the Commissioner may abate the
assessment of interest on any deficiency if the interest is
attributable to an error or delay by an officer or employee of
the IRS (acting in his official capacity) in performing a
ministerial act. (Amendments to section 6404(e) in 1996 do not
apply to this case because they apply only to interest accruing
with respect to deficiencies or payments for tax years beginning
after July 30, 1996.) 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 have taken place. Sec.
301.6404-2T(b)(1), Temporary Proced. & Admin. Regs., 52 Fed. Reg.
30163 (Aug. 13, 1987). The “mere passage of time” during a tax
dispute does not establish error or delay in performing a
ministerial act. Lee v. Commissioner, 113 T.C. 145, 150 (1999).
The Court may order abatement where the Commissioner abuses his
discretion by failing to abate interest. Sec. 6404(h)(1). In
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Last modified: May 25, 2011