- 11 -
requires the IRS to do what he says “should” have been done. The
mere failure to take discretionary action is the exercise of
discretion, not the abuse of discretion.
The Court finds that the Appeals officer did not neglect a
significant relevant factor, give weight to an irrelevant factor,
or consider only the proper factors but nevertheless make a clear
error in judging their weight. Respondent has not exercised
discretion arbitrarily, capriciously, or without sound basis in
fact.
Abatement of Interest and Additions to Tax
Interest
For tax years beginning before July 31, 1996, the
Commissioner may abate interest assessed on any deficiency or
payment of tax to the extent that any error or delay in payment
of the tax is attributable to erroneous or dilatory performance
of a ministerial act by an officer or employee of the
Commissioner and the taxpayer caused no significant aspect of the
delay. Sec. 6404(e)(1). A 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).
The delay of which petitioner complains is respondent’s
focus “on actions of the trustee and the Federal Bankruptcy Court
as opposed to my contentions”. Insofar as the year 1996 is
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011