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Revenue Service (acting in his official
capacity) in performing a ministerial or
managerial act, or
(B) any payment of any tax described in
section 6212(a) to the extent that any
unreasonable error or delay in such payment
is attributable to such an officer or
employee being erroneous or dilatory in
performing a ministerial or managerial act,
the Secretary may abate the assessment of all or
any part of such interest for any period. For
purposes of the preceding sentence, an error or
delay shall be taken into account only if no
significant aspect of such error or delay can be
attributed to the taxpayer involved, and after the
Internal Revenue Service has contacted the
taxpayer in writing with respect to such
deficiency or payment.
Regulations promulgated under section 6404 define
“managerial act” as “an administrative act that occurs during the
processing of a taxpayer’s case involving the temporary or
permanent loss of records or the exercise of judgment or
discretion relating to management of personnel.” Sec. 301.6404-
2(b)(1), Proced. & Admin. Regs. 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.” Sec.
301.6404-2(b)(2), Proced. & Admin. Regs. The regulations further
specify that “A decision concerning the proper application of
federal tax law (or other federal or state law)” is neither a
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Last modified: May 25, 2011