David Jackson and Betty S. Jackson - Page 12

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          exercised his discretion arbitrarily, capriciously, or without              
          sound basis in fact or law.  See Rule 142(a); Woodral v.                    
          Commissioner, 112 T.C. 19, 23 (1999).                                       
               As applicable to 1995 and 1996, preamendment section                   
          6404(e)(1) permits the Commissioner to abate all or any part of             
          an assessment of interest on any payment of tax if an error or              
          delay in such payment is attributable to an officer or employee             
          of the IRS being “erroneous or dilatory in performing a                     
          ministerial act”, and the taxpayer caused no significant aspect             
          of the delay.                                                               
               As applicable to 1998 through 2001, section 6404(e) permits            
          the Commissioner to abate interest with respect to any                      
          “unreasonable” error or delay resulting from “managerial” or                
          ministerial acts.  See Taxpayer Bill of Rights 2, sec. 301(a)(1)            
          and (2), Pub. L. 104-168, 110 Stat. 1457 (1996), effective for              
          interest accruing with respect to tax years beginning after July            
          30, 1996.                                                                   
               Section 301.6404-2T(b)(1), Temporary Proced. & Admin. Regs.,           
          52 Fed. Reg. 30163 (Aug. 13, 1987), defines a “ministerial act”             
          as “a procedural or mechanical act that does not involve the                
          exercise of judgment or discretion, and that occurs during the              
          processing of a taxpayer’s case after all prerequisites to the              

               5(...continued)                                                        
          requests for abatement after July 30, 1996.  Taxpayer Bill of               
          Rights 2, Pub. L. 104-168, sec. 302, 110 Stat. 1457 (1996).                 





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