Joseph A. Loftus - Page 13

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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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