William F. Urbano and Flota L. Urbano - Page 11

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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           

          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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