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Based on the entirety of the record, we conclude that there
was dilatory performance of a ministerial act by respondent that
contributed to an unreasonable delay in the payment of
petitioners’ tax liabilities from July 31 to November 30, 2003.
Accordingly, respondent abused his discretion in refusing to
abate interest that had accrued for the years in issue for that
period.
B. Additions to Tax
The income tax assessments against petitioners include
additions to tax under section 6651(a)(1) for 1996, 1998, and
1999, and sections 6651(a)(2) and 6654 for all the years in
issue. Petitioners did not have an opportunity to dispute the
additions to tax relating to their income tax liabilities;
therefore, they can challenge them during the section 6330
proceeding. Sec. 6330(c)(2)(B). We review de novo respondent’s
determination with respect to these additions to tax. See Goza
v. Commissioner, 114 T.C. 176, 181-182 (2000).
Petitioners first contend that respondent agreed to waive
all additions to tax upon payment in full of their income tax
liabilities (including interest and additions to tax) for the
years in issue. In support of their contention, petitioners rely
on an alleged oral agreement that they had with Ms. Owen wherein
she agreed that respondent would cooperate with petitioners and
not file a tax lien as long as petitioners were moving forward
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