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concerned, the Court finds the acts complained of to be other
than ministerial.
In 1996, Congress amended section 6404(e) to permit
abatement of interest that accrues as a result of an
“unreasonable” error or delay in performing a ministerial or
“managerial” act. Sec. 6404(e)(1)(A) and (B); Taxpayer Bill of
Rights 2 (TBOR 2), Pub. L. 104-168, sec. 301(a) (1996). The 1996
amendment applies to deficiencies or payments for tax years
beginning after July 30, 1996. TBOR 2 sec. 301(c). The
amendment applies to petitioner’s 1997 tax year.
A decision concerning the application of Federal or State
law is not a managerial act. Sec. 301.6404-2(b)(1), Proced. &
Admin. Regs. Petitioner has failed to show, with respect to
1997, that the acts complained of were unreasonable errors or
delays in performing a ministerial or managerial act.
Additions to Tax
The Court is not sure of the basis for petitioner’s
objection to the additions to tax for failure to pay timely under
section 6651(a)(2). The parties have stipulated that petitioner
does not object to the underlying tax liability. The assessed
tax liability includes any additions to tax. Sec. 6201(a); sec.
301.6201-1(a), Proced. & Admin. Regs.
Further, section 6330(c)(2)(B) provides that the taxpayer
may challenge the underlying tax liability at the Appeals Office
unless he received a statutory notice of deficiency for the
liability or otherwise had an opportunity to dispute the
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