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reasonable doubt, and the material submitted by both sides must
be viewed in the light most favorable to the opposing party; that
is, all doubts as to the existence of an issue of material fact
must be resolved against the movant. E.g., Adickes v. S.H. Kress
& Co., 398 U.S. 144, 157 (1970); Dreher v. Sielaff, 636 F.2d
1141, 1143 n.4 (7th Cir. 1980); Kroh v. Commissioner, 98 T.C. at
390.
3. Abatement of Interest
a. In General
Section 6404(e)(1)9 authorizes the Commissioner to abate
9 Sec. 6404(e)(1) provides as follows:
SEC. 6404. ABATEMENTS.
* * * * * * *
(e) Abatement of Interest Attributable to
Unreasonable Errors and Delays by Internal Revenue
Service.--
(1) In general.--In the case of any
assessment of interest on--
(A) any deficiency attributable in whole
or in part to any unreasonable error or delay
by an officer or employee of the Internal
Revenue Service (acting in his official
capacity) in performing a ministerial or
managerial act, or
(B) any payment of any tax described in
section 6212(a) to the extent that any
unreasonable error or delay in such payment
is attributable to such an officer or
employee being erroneous or dilatory in
performing a ministerial or managerial act,
(continued...)
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