Ragnhild Anne Westby - Page 7

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          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.                                         

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