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SEC. 6404(e). Assessments of Interest
Attributable to Errors and Delays by Internal Revenue
Service.--
(1) In general.--In the case of any assessment of
interest on--
(A) any deficiency attributable in
whole or in part to any error or delay
by an officer or employee of the
Internal Revenue Service (acting in his
official capacity) in performing a
ministerial act, or
(B) any payment of any tax described
in section 6212(a) to the extent that
any error or delay in such payment is
attributable to such officer or
employee being erroneous or dilatory in
performing a ministerial act,
the Secretary may abate the assessment of all or
any part of such interest for any period. For
purposes of the preceding sentence, an error or
delay shall be taken into account only if no
significant aspect of such error or delay can be
attributed to the taxpayer involved, and after the
Internal Revenue Service has contacted the
taxpayer in writing with respect to such
deficiency or payment.
Section 6404(h) authorizes this Court to determine whether the
Secretary’s failure to abate interest under section 6404(e)(1)
was an abuse of discretion and, if the Court so determines, to
order an abatement. “In order to prevail, the taxpayer must
demonstrate that in not abating interest the Secretary exercised
3(...continued)
interest accruing with respect to deficiencies and payments for
tax years beginning after July 30, 1996. Id. sec. 301(c).
Hereafter, all references to sec. 6404(e)(1) will be to that
section prior to its amendment by the Taxpayer Bill of Rights 2.
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Last modified: May 25, 2011