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ministerial act is a procedural or mechanical act that does not
involve the exercise of judgment or discretion by the
Commissioner. Sec. 301.6404-2T(b)(1), Temporary Proced. & Admin.
Regs., 52 Fed. Reg. 30163 (Aug. 13, 1987).
We apply an abuse of discretion standard in reviewing the
Commissioner's determination not to abate interest. Lee v.
Commissioner, 113 T.C. 145, 149 (1999); Krugman v. Commissioner,
112 T.C. 230, 239 (1999). To be eligible for relief under
section 6404(e), the taxpayer must establish a correlation
between the alleged error or delay by the Commissioner and a
4(...continued)
(B) any payment of any tax
described in section 6212(a) to the
extent that any delay in such
payment is attributable to such
officer or employee being 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.
In 1996, Congress amended sec. 6404(e) to permit abatement
of interest that accrues as a result of an “unreasonable” error
or delay in performing a ministerial or “managerial” act. Sec.
6404(e)(1)(A) and (B); Taxpayer Bill of Rights 2 (TBOR 2), Pub.L.
104-168, sec. 301(a), 110 Stat. 1457 (1996). The 1996 amendment
applies to deficiencies or payments for tax years beginning after
July 30, 1996, TBOR 2 sec. 301(c), 110 Stat 1457, and thus does
not apply here.
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