Robert A. Franklin - Page 9




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          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.                                     






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