Thomas and Julia Bo - Page 18

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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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