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evidence on the record and does not constitute an error or delay
caused by respondent in performing a ministerial act.
Inability To Pay
Petitioner also argues that she is struggling financially
and unable to pay the accrued interest. First, the taxpayer’s
inability to pay is not a condition that would allow the
Secretary to abate the interest assessment as it does not involve
a ministerial act of respondent. See sec. 6404(e); sec.
301.6404-2(b)(2), Proced. & Admin. Regs. Second, at trial,
petitioner contradicted herself by disputing the alleged
inability to pay and questioned why her account was placed in 53
status because she had been paying off the 1994 deficiency and
penalty; we can infer from her questioning that she does have the
ability to pay.6 We interpret petitioner’s argument to arise out
of her confusion as to respondent’s classification of her account
with 53 status.
An account may be placed in 53 status for a variety of
reasons. See 2 Administration, Internal Revenue Manual (CCH),
sec. 5.16.1.1 at 17,803. At trial, the Appeals officer testified
that it appeared that petitioner’s account was reported as 53
6 At trial, petitioner testified to the following: “I
demonstrated an ability to pay when I paid the other prior
things, the prior bills in the order and decision from the
Court.”
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Last modified: May 25, 2011