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tax law (or other federal or state law) is not a
managerial act. Further, a general administrative
decision, such as the IRS’s decision on how to organize
the processing of tax returns or its delay in
implementing an improved computer system, is not a
managerial act for which interest can be abated under
paragraph (a) of this section.
(2) 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. A decision concerning
the proper application of federal tax law (or other
federal or state law) is not a ministerial act.
Section 6404(h)11 authorizes this Court to decide whether
11 Sec. 6404(h) provides, in pertinent part, as follows:
SEC. 6404. ABATEMENTS.
* * * * * * *
(h) Review of Denial of Request for Abatement of
Interest.--
(1) In general.--The Tax Court shall have
jurisdiction over any action brought by a taxpayer
who meets the requirements referred to in section
7430(c)(4)(A)(ii) to determine whether the
Secretary’s failure to abate interest under this
section was an abuse of discretion, and may order
an abatement, if such action is brought within 180
days after the date of the mailing of the
Secretary’s final determination not to abate such
interest.
(2) Special rules.--
(A) Date of mailing.--Rules similar to
the rules of section 6213 shall apply for
purposes of determining the date of the
mailing referred to in paragraph (1).
(continued...)
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Last modified: March 27, 2008