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avoid payment of interest. Rather, Congress intended abatement
of interest only where failure to do so “would be widely
perceived as grossly unfair.” H. Rept. 99-426, at 844 (1985),
1986-3 C.B. (Vol. 2) 1, 844; S. Rept. 99-313, at 208 (1986),
1986-3 C.B. (Vol. 3) 1, 208.
The term “ministerial act” means a procedural or mechanical
act that does not involve the exercise of judgment or discretion
and that occurs during the processing of a taxpayer’s case after
all prerequisites to the act, such as conferences and review by
supervisors, have taken place. See sec. 301.6404-2(b)(2),
Proced. & Admin. Regs. A decision concerning the proper
application of Federal tax law is not a ministerial act. See id.
The term “managerial act” means an administrative act that
occurs during the processing of a taxpayer’s case involving the
temporary or permanent loss of records or the exercise of
judgment or discretion relating to management of personnel.
See sec. 301.6404-2(b)(1), Proced. & Admin. Regs. A decision
concerning the proper application of Federal tax law is not a
managerial act. See id.
The standard for reviewing the Commissioner’s decision
regarding abatement of interest is abuse of discretion. See sec.
6404(h); Camerato v. Commissioner, T.C. Memo. 2002-28.
Generally, the taxpayer must show that, by denying an abatement
of interest, the Commissioner exercised his discretion
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