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the bankruptcy trustee paid respondent in March 2000.
Accordingly, petitioners are not permitted to have the interest
on their unpaid income tax liability abated under section 6404.
See H. Conf. Rept. 99-841 (Vol. II), at II-811 (1986), 1986-3
C.B. (Vol. 4) 1, 811; see also sec. 6404(e); Downing v.
Commissioner, 118 T.C. 22, 30-31 (2002); Parikh v. Commissioner,
T.C. Memo. 2003-341. Moreover, for the interest that accrued
after the payment from the bankruptcy trustee, there is no
evidence that the accrual of that interest was attributable to
respondent’s error or delay in performing a ministerial duty.
See sec. 6404(e); Katz v. Commissioner, 115 T.C. 329, 341 (2000);
Parikh v. Commissioner, supra.
Petitioners contend that we have jurisdiction to hold MMI’s
bankruptcy trustee personally liable for wrongfully refusing to
surrender petitioners’ property during the pendency of the MMI
bankruptcy, pursuant to 31 U.S.C. secs. 191 and 192 and sections
6331 and 6332. Respondent did not send MMI’s bankruptcy trustee
a notice of deficiency or any other type of determination over
which this Court has jurisdiction, and MMI’s bankruptcy trustee
is not a party to this case. Accordingly, we lack jurisdiction
to decide this issue. See generally Estate of Siegel v.
Commissioner, 67 T.C. 1033, 1040 (1977); Cincinnati Transit, Inc.
v. Commissioner, 55 T.C. 879, 882-883 (1971), affd. 455 F.2d 220
(6th Cir. 1972).
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