- 9 - provide contrary authority. After the aforementioned statutory suspension of interest, the IRS prepared an “Appeals Transmittal Memorandum and Case Memo” on May 18, 2005, and the IRS issued a Full Disallowance/Final Determination regarding petitioner’s request for interest abatement, which incorporated by reference the March 31, 2005, letter to petitioner. Discussion Pursuant to section 6404(e)(1),2 the Commissioner may abate an assessment of interest on: (1) A deficiency attributable to an unreasonable error or delay by an IRS official in performing a ministerial or managerial act or (2) a payment of tax to the extent that an error or delay by the taxpayer in paying such tax is attributable to an IRS official being erroneous or dilatory in performing a managerial or ministerial act. In deciding whether to grant relief, an error or delay by an officer or employee of the IRS shall be taken into account only if no significant aspect of such error or delay can be attributed to the taxpayer involved, and after the IRS has contacted the taxpayer in writing with respect to such deficiency or payment. Id. Section 6404(e) is not intended to be routinely used to 2Congress amended sec. 6404(e) in 1996 to permit abatement of interest for “unreasonable” error and delay in performing a ministerial or “managerial” act. Taxpayer Bill of Rights 2, Pub. L. 104-168, sec. 301(a)(1) and (2), 110 Stat. 1457 (1996). That amendment applies to tax years beginning after July 30, 1996. Id. sec. 301(c), 110 Stat. 1457.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: March 27, 2008