- 16 -
assessed interest attributable to unreasonable errors or delays
by IRS employees or officials in performing ministerial or
managerial acts. The Commissioner may abate interest only when
no significant aspect of the error or delay is attributable to
the taxpayer and only for time periods after the IRS has
contacted the taxpayer in writing with respect to the tax
payment.10
Section 6404(e) does not define the terms “ministerial act”
and “managerial act”. Section 301.6404-2(b), Proced. & Admin.
Regs., provides as follows:
§ 301.6404-2. Abatement of interest. * * *
* * * * * * *
(b) Definitions.--(1) 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. A
decision concerning the proper application of federal
9(...continued)
the Secretary may abate the assessment of all or
any part of such interest for any period. For
purposes of the preceding sentence, an error or
delay 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
Internal Revenue Service has contacted the
taxpayer in writing with respect to such
deficiency or payment.
10 The instant case involves a failure to timely pay the tax
liability shown by petitioner on his timely filed tax return and
not a deficiency. Accordingly, respondent is correct in
asserting that subpar. (A) of sec. 6404(e)(1) does not apply, and
petitioner does not contend otherwise.
Page: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
Last modified: March 27, 2008