Ministerial Act
Ministerial Act means:
a procedural or mechanical act, not involving the exercise of judgment or discretion, that occurs during the processing of a taxpayer's case after all prerequisites have taken place. The U.S. Internal Revenue Service may reduce interest assessed when the assessment is due to an error or delay by an U.S. Internal Revenue Service (IRS) official performing a ministerial act or duty. A decision concerning the proper application of federal tax law is not a ministerial act.
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