Thomas and Julia Bo - Page 17

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          petitioners fully paid their taxes and interest for 1991-95)                
          because respondent’s employees had:  (1) Erroneously advised                
          petitioners to seek relief through an offer in compromise; and              
          (2) delayed working on petitioners’ case because they lost                  
          petitioners’ files, took maternity leave, regular leave, and job-           
          related training and delayed it to work on other cases.                     
          Respondent contends that respondent’s denial of petitioners’                
          request to abate interest was not an abuse of discretion.                   
               The Commissioner may abate interest assessed on any                    
          deficiency or payment of tax to the extent that any error or                
          delay in payment of the tax is attributable to erroneous or                 
          dilatory performance of a ministerial act by an officer or                  
          employee of the Commissioner, and the taxpayer caused no                    
          significant aspect of the delay.  Sec. 6404(e)(1).4  A                      

               4  Sec. 6404(e)(1), as enacted in 1986 and as applicable               
          here, provides:                                                             
                    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                                          
                                                             (continued...)           





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