- 6 - to file an amended petition which met the requirements of Rule 281(b). On October 15, 2002, an amended petition was filed. OPINION Section 6404(e)(1) provides that the Commissioner may abate the assessment of interest on payment of tax to the extent a delay in such payment is attributable to any error or delay by an officer or employee of the Internal Revenue Service in performing a ministerial act.2 Section 301.6404-2(b)(2), Proced. & Admin. Regs., provides in part that a ministerial act: means 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. A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act.[3] See also Lee v. Commissioner, 113 T.C. 145 (1999); Wright v. Commissioner, T.C. Memo. 2002-312; Donovan v. Commissioner, T.C. Memo. 2000-220. 2 The Taxpayer Bill of Rights 2 (TBOR 2), Pub. L. 104-168, sec. 301(a), 110 Stat. 1457 (1996), amended sec. 6404(e) to permit abatement of interest for “unreasonable” error and delay in the performance of a “ministerial or managerial” act. The amendments to sec. 6404(e) apply to interest accruing with respect to deficiencies or payments for taxable years beginning after July 30, 1996. See TBOR 2 sec. 301(c), 110 Stat. 1457. Thus, the amendments do not apply to the instant case. See Woodral v. Commissioner, 112 T.C. 19, 25 n.8 (1999). 3 The quoted language from sec. 301.6404-2(b)(2), Proced. & Admin. Regs., is identical to the language in sec. 301.6404- 2T(b)(1), Temporary Proced. & Admin. Regs., 63 Fed. Reg. 70013 (Dec. 18, 1998), which was in effect for 1996. In order to avoid confusion, we will refer to this regulation using its current designation, sec. 301.6404-2(b)(2), Proced. & Admin. Regs.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011