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We consider next whether respondent’s failure to enter the
proper code from July 3 to July 23, 2002, delayed petitioners’
payment of tax. Petitioners fully paid their taxes and interest
for 1991-95 when respondent finished working on their case. We
believe that they would have fully paid earlier if respondent had
acted more promptly, and that failure to enter the proper code
delayed petitioners’ payment of tax.
The decision whether to abate interest may take into account
an error or delay only where no significant aspect can be
attributed to the taxpayer. Sec. 6404(e)(1) (flush language).
Petitioners had no role in respondent’s failure to enter the
proper CDP release code.
We conclude that respondent’s failure to abate interest from
July 3 to July 23, 2002, was an abuse of discretion.
F. July 24 to October 8, 2002
Petitioners fully paid the taxes and interest due for 1991-
95 on October 8, 2002. On a date not specified in the record
between July 24 and October 8, 2002, petitioners decided to
borrow money to fully pay their 1991-95 taxes and interest.
Watson gave petitioners payoff figures for those years in early
and late September 2002. We conclude that no ministerial act by
respondent caused petitioners to delay paying their taxes from
July 24 to October 8, 2002.
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