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(B) any payment of any tax described in
section 6212(a) to the extent that any
unreasonable error or delay in such payment is
attributable to such officer or employee being
erroneous or dilatory in performing a ministerial
or managerial act,
the Secretary may abate the assessment of all or any
part of such interest for any period. * * *
In Woodral v. Commissioner, 112 T.C. 19 (1999), this Court
held that respondent is authorized under section 6404(e) to abate
interest only on any “deficiency” or payment of tax relating to
income, estate, gift, generation skipping, or certain excise
taxes. See id. at 25. This Court stated:
Based on our review of section 6404(e) and the
Code sections it references, we hold that the
Commissioner lacks the authority to abate assessments
of interest on employment taxes under section 6404(e).
As the Commissioner has no authority to abate
assessments of interest on employment taxes under
section 6404(e), the Commissioner could not have
committed an abuse of discretion–-a person with no
discretion simply cannot abuse it. [Id.]
Petitioner does not distinguish this case from Woodral. Rather,
it asks us to overrule that decision of this Court. We decline
to do so.
We followed Woodral in Miller v. Commissioner, T.C. Memo.
2000-196, affd. 310 F.3d 640 (9th Cir. 2002). In affirming our
decision, the Court of Appeals for the Ninth Circuit described
Miller’s argument in terms identical to those made by petitioner
in this case. The Court of Appeals held that the implementing
regulation, section 301.6404-2(a)(1)(i), Admin. & Proced. Regs.,
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