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that there is no genuine issue as to any material fact and that a
decision may be rendered as a matter of law.” Rule 121(a) and
(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992),
affd. 17 F.3d 965 (7th Cir. 1994); Zaentz v. Commissioner, 90
T.C. 753, 754 (1988). The moving party bears the burden of
proving that there is no genuine issue of material fact, and
factual inferences will be drawn in a manner most favorable to
the party opposing summary judgment. Dahlstrom v. Commissioner,
85 T.C. 812, 821 (1985); Jacklin v. Commissioner, 79 T.C. 340,
344 (1982). The nonmoving party, however, cannot rest upon the
allegations or denials in his pleadings but must “set forth
specific facts showing that there is a genuine issue for trial.”
Rule 121(d); Dahlstrom v. Commissioner, supra at 820-821.
II. Abatement of Interest Under Section 6404(e)(1)
Under section 6404(e)(1), the Commissioner may abate part or
all of an assessment of interest on any deficiency 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 Internal Revenue
Service. A ministerial act is a procedural or mechanical act
that does not involve the exercise of judgment or discretion and
that occurs during the processing of a taxpayer’s case after all
prerequisites to the act, such as conferences and reviews by
supervisors, have taken place. Lee v. Commissioner, 113 T.C.
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Last modified: November 10, 2007