- 6 -
Among the arguments petitioner presented was an argument that
respondent should have abated interest under section 6404(a).
Counsel for respondent argued at the hearing that section 6404(a)
did not apply because the interest at issue was not erroneously
or illegally assessed, citing section 6404(a)(3), nor was it
excessive in amount, citing section 6404(a)(1). Neither party
brought to the Court’s attention our Memorandum Opinion in H & H
Trim & Upholstery Co. v. Commissioner, T.C. Memo. 2003-9.
Discussion
I. Abatement of Interest Under Section 6404
A. Section 6404(e)(1)
Section 6404(e)(1) provides, in pertinent part, that the
Commissioner may abate an assessment of interest on:
(A) Any deficiency attributable in whole or
in part to any unreasonable error or delay by an
officer or employee of the Internal Revenue
Service (acting in his official capacity) in
performing a ministerial or managerial act, or
(B) any payment of any tax described in
section 6212(a) to the extent that any
unreasonable error or delay in such payment is
attributable to such officer or employee being
erroneous or dilatory in performing a ministerial
or managerial act.
Section 6211 defines a deficiency as the amount by which the tax
imposed by subtitle A or B or chapter 41, 42, 43, or 44 of the
Internal Revenue Code exceeds the amount of such tax shown on the
taxpayer’s return and the amount of such tax previously assessed.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011