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145, 150 (1999); sec. 301.6404-2(b)(2), Proced. & Admin. Regs. A
managerial act is an administrative act that involves a temporary
or permanent loss of records or the exercise of judgment or
discretion relating to management of personnel during the
processing of a taxpayer’s case. Sec. 301.6404-2(b)(1), Proced.
& Admin. Regs. A decision concerning the proper application of
Federal tax law is neither a ministerial nor a managerial act.
Sec. 301.6404-2(b)(1) and (2), Proced. & Admin. Regs. A request
for an abatement of interest will not be granted if a significant
aspect of the delay is attributable to the taxpayer. Sec.
6404(e)(1).
When Congress enacted section 6404(e), it did not intend the
provision to be used routinely to avoid payment of interest.
Rather, Congress authorized abatement of interest only where
failure to do so “would be widely perceived as grossly unfair.”
H. Rept. 99-426, at 844 (1985), 1986-3 C.B. (Vol. 2) 1, 844; S.
Rept. 99-313, at 208 (1986), 1986-3 C.B. (Vol. 3) 1, 208. Under
section 6404(h)(1), we have jurisdiction to determine whether
respondent abused his discretion in denying petitioner’s request.
Because the Commissioner’s abatement authority involves the
exercise of discretion, however, we must give due deference to
the Commissioner’s determination. Woodral v. Commissioner, 112
T.C. 19, 23 (1999); Mailman v. Commissioner, 91 T.C. 1079, 1082
(1988). In order to prevail, petitioner must prove that
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Last modified: November 10, 2007