- 7 -
a result of respondent’s performance of a ministerial act
relating to petitioner). See sec. 6404(e)(1)(A).1
Rule 331(b)(4) applies. Therein, it is provided that any
issue not raised in a taxpayer’s petition is to be deemed
conceded. Because petitioner did not raise interest abatement in
her petition, petitioner may not now do so. See Poindexter v.
Commissioner, 122 T.C. 280, 285-286 (2004), affd. 132 Fed.
Appx. 919 (2d Cir. 2005).2
The record herein fully supports respondent’s summary
judgment motion against petitioner, and respondent’s motion will
be granted.
An appropriate order and
decision will be entered.
1 In 1996, sec. 6404(e) was amended to permit abatement of
interest with respect to “unreasonable” error or delay caused by
ministerial and “managerial” acts of respondent’s employees.
Taxpayer Bill of Rights 2, Pub. L. 104-168, sec. 301(a), 110
Stat. 1457 (1996). This amendment is applicable only for tax
years beginning after July 30, 1996.
2By discussing briefly interest abatement, we in no way
intend to treat petitioner as having made a formal claim for
interest abatement under sec. 6404.
Page: Previous 1 2 3 4 5 6 7
Last modified: November 10, 2007