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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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