Robert A. Franklin - Page 10




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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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