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Commissioner the discretion “to abate the unpaid portion of the
assessment of any tax or any liability in respect thereof” that
is excessive in amount. As one limitation to the latter
provision, section 6404(b) provides that a taxpayer may not file
a claim for abatement “in respect of an assessment of any
[income, estate, or gift] tax imposed under subtitle A or B”.
Petitioners’ representative at the administrative hearing
was not an attorney, and they are appearing before this Court pro
sese. We understand them to have asserted at the administrative
hearing that they are not liable for the disputed interest
because: (1) The revenue agent forgave that interest in
settlement of their case and (2) respondent assessed that
interest without notifying them beforehand. We also understand
them to have asserted at the administrative hearing that, if they
are liable for the disputed interest, respondent should have
abated this interest under section 6404(a)(1) as inequitable and
unjust, or under section 6404(e)(1) as attributable to an error
or delay by the Internal Revenue Service in performing a
ministerial act. We understand petitioners to be making here
allegations similar to those that they made at the administrative
hearing. We conclude that petitioners’ petition to this Court is
4(...continued)
ministerial acts. That amendment does not apply here in that it
is effective for interest accruing on deficiencies for taxable
years beginning after July 30, 1996. Id.
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Last modified: May 25, 2011