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On the instant record, we find that petitioner has failed to
show that he is not liable for the increase in the 1999 addition
to tax under section 6651(a)(2) that respondent assessed on May
5, 2003, and that is attributable to the 1999 return.
We consider now petitioner’s claim in the petition for
abatement of interest with respect to his taxable year 1999. We
construe that claim as a request to review respondent’s failure
to abate interest under section 6404(e),11 which we shall review
for abuse of discretion. See sec. 6404(h); see also Lee v.
Commissioner, 113 T.C. 145, 149 (1999). Section 6404(e) permits
respondent to abate interest with respect to an unreasonable
error or delay resulting from managerial and ministerial acts.12
Petitioner alleged in the petition:
The majority of the payments made in this case were by
way of payroll deductions from the Petitioner and were
not applied to the tax in some cases until some sixteen
months after the government received the money. For
11In petitioner’s December 30, 2004 letter, petitioner
requested that respondent abate interest with respect to his
taxable year 1999. Respondent’s Appeals Office did not abate
such interest. We have jurisdiction to review respondent’s
determination not to abate interest with respect to petitioner’s
taxable year 1999. Sec. 6404(h); Katz v. Commissioner, 115 T.C.
329, 340-341 (2000).
12Sec. 6404(e) was amended by Taxpayer Bill of Rights 2,
Pub. L. 104-168, sec. 301, 110 Stat. 1452, 1457 (1996), to permit
the Secretary to abate interest with respect to an “unreasonable”
error or delay resulting from “managerial” as well as ministerial
acts. The foregoing amendment applies to interest accruing with
respect to deficiencies or payments for taxable years beginning
after July 30, 1996, and is applicable in the instant case.
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