Scanlon White, Inc. - Page 4

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               interest directly attributable to respondent’s error                   
               (providing a wrong payoff amount).  There is no such                   
               error in this case, but merely an alleged unreasonable                 
               delay in considering an offer in compromise.  Moreover,                
               petitioner has not made any allegation that section                    
               6404(a) applies.  * * *                                                
               Petitioner’s objection to respondent’s motion for summary              
          judgment does not disagree with respondent’s characterization of            
          the claimed abuse of discretion in this case.  Petitioner simply            
          disagrees with our Opinion in Woodral v. Commissioner, supra,               
          arguing that our Opinion too narrowly defined the term                      
          “deficiency” as used in section 6404(e)(1)(A).                              
                                     Discussion                                       
               Under Rule 121, a summary adjudication may be made “if the             
          pleadings, answers to interrogatories, depositions, admissions,             
          and any other acceptable materials, together with the affidavits,           
          if any, show that there is no genuine issue as to any material              
          fact and that a decision may be rendered as a matter of law.”               
          Rule 121(b).  No material facts are in dispute in this case;                
          thus, whether respondent has authority to abate interest on                 
          employment taxes may be decided as a matter of law.                         
               Section 6404(e)(1) provides in pertinent part:                         
                    (1) In general.–-In the case of any assessment of                 
               interest on--                                                          
                         (A) any deficiency attributable in whole or                  
                    in part to any unreasonable error or delay by an                  
                    officer or employee of the Internal Revenue                       
                    Service (acting in his official capacity) in                      
                    performing a ministerial or managerial act, or                    






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