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whom you invested, which resulted in the
disallowance of the partnership deductions you
took, and the fact that you were not notified
during Tax Court proceedings with the partnership,
a separate entity, is not a Ministerial Act.
Discussion
Section 6404(e)(1) provides, in pertinent part, that
respondent may abate the assessment of interest on any deficiency
attributable to an error or delay by an officer or employee of
the IRS in performing a ministerial act. (Amendments to section
6404(e), enacted in 1996, expanded the scope of the IRS’s
discretionary authority to abate interest attributable to
“unreasonable” errors or delays resulting from the performance of
“managerial” acts. Because these amendments are not effective on
a retroactive basis for tax years beginning before August 1,
1996, they do not apply to the instant case.)
A ministerial act denotes a procedural or mechanical act.
Sec. 301.6404-2T, Temporary Proced. & Admin. Regs., 52 Fed. Reg.
30163 (Aug. 13, 1987). The exercise of judgment or discretion,
such as respondent’s deliberation concerning the proper
application of Federal tax law or other law, is not a ministerial
act. Id. (“Ministerial act” is likewise construed in the final
version of the regulations to section 6404, which are effective
for tax years beginning after July 30, 1996. See sec. 301.6404-
2(b)(2), Proced. & Admin. Regs.)
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