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dated April 24, 2001. These errors had subsequently been
corrected on Dan and Jean’s December 10, 2001, tax bill and on
James and Cynthia’s January 7, 2002, tax bill. Welp determined
that petitioners should be granted an interest abatement for the
period between April 24, 2001, and January 7, 2002. Therefore,
Dan and Jean received 28 extra days of interest abatement because
they received their tax bill on December 10, 2001, but were
allowed interest abatement through January 7, 2002. The interest
abatement was reduced by the amount of abatement previously
allowed for the period between August 17 and October 31, 2001.
As a result, Dan and Jean received an abatement of $23.42, and
James and Cynthia received an abatement of $75.44. These amounts
were reflected in the notices of Partial Allowance--Final
Determination sent to petitioners on October 22, 2002.
Petitioners paid the disputed balances on December 10, 2002, and
filed petitions with the Court on December 16, 2002. The amounts
in dispute are $1,204.08 for Dan and Jean and $5,124.07 for James
and Cynthia.
OPINION
Under section 6404(e)(1), the Commissioner may abate the
assessment of interest on any deficiency if the interest is
attributable to an error or delay by an officer or employee of
the IRS (acting in his official capacity) in performing a
ministerial act. (Amendments to section 6404(e) in 1996 do not
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