- 9 -
See id. “A decision concerning the proper application of federal
tax law (or other federal or state law) is not a managerial act.”
Id.; see also Nelson v. Commissioner, T.C. Memo. 2004-34
(incorrect advice is not considered a ministerial act).
Petitioner has not identified specific errors or delays resulting
from a ministerial or managerial act. Respondent’s determination
is sustained on this issue
II. Addition to Tax
A taxpayer may raise at a section 6330 hearing challenges to
the existence or amount of the underlying tax liability for any
tax period if the taxpayer did not receive any statutory notice
of deficiency for such tax liability or did not otherwise have an
opportunity to dispute the addition to tax relating to her income
liability. Sec. 6330(c)(2)(B).
Section 6651(a)(3) imposes an addition to tax for failure to
pay any amount, in respect of any tax required to be shown on a
return which is not so shown, within 21 calendar days from the
date of notice and demand of payment. The addition to tax under
section 6651(a)(3) is in an amount of 0.5 percent of the amount
of such tax if the failure to pay the tax is for not more than
one month, with an additional 0.5 percent for each additional
month or fraction thereof during which such failure to pay
continues, not to exceed 25 percent in the aggregate. The
addition to tax under section 6651(a)(3) is imposed unless the
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Last modified: May 25, 2011