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petitioners requested that respondent abate the accuracy-related
penalty and all interest accrued on their 2000 tax liability.
Respondent subsequently abated the accuracy-related penalty and
an addition to tax for failure to pay that had been assessed on
September 27, 2004, but denied petitioners’ request for interest
abatement. The request was denied on the ground that the record
did not disclose any unreasonable error or delay in performance
of a ministerial or managerial act by an officer or employee of
the IRS. On October 19, 2004, respondent issued a notice of
final determination to petitioners.
On April 13, 2005, petitioners’ imperfect petition seeking
review of respondent’s determination not to abate interest under
section 6404 was filed. Because the petition did not meet the
requirements of Rule 281(b), we ordered petitioners to file a
proper amended petition by June 2, 2005. On June 1, 2005,
petitioners’ amended petition was filed.
OPINION
Under section 6404(e)(1) the Commissioner may abate part or
all of an assessment of interest on any deficiency or payment of
income tax to the extent that any unreasonable error or delay in
payment is attributable to erroneous or dilatory performance of a
ministerial or managerial act by an officer or employee of the
IRS. A ministerial act means a procedural or mechanical act that
does not involve the exercise of judgment or discretion and
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