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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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