[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6404-0]

[Page 353-354]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                    Abatements, Credits, and Refunds
 
Sec. 301.6404-0  Table of contents.

    This section lists the paragraphs contained in Sec. Sec. 301.6404-
1--301.6404-3.

                      Sec. 301.6404-1 Abatements.

      Sec. 301.6404-2T Definition of ministerial act (temporary).

    (a) In general.
    (b) Ministerial act.
    (1) Definition.
    (2) Examples.
    (c) Effective date.

Sec. 301.6404-3 Abatement of penalty or addition to tax attributable to 
        erroneous written advice of the Internal Revenue Service.

    (a) General rule.
    (b) Requirements.
    (1) In general.
    (2) Advice was reasonably relied upon.
    (i) In general.
    (ii) Advice relating to a tax return.
    (iii) Amended returns.
    (iv) Advice not related to a tax return.
    (v) Period of reliance.
    (3) Advice was in response to written request.
    (4) Taxpayer's information must be adequate and accurate.
    (c) Definitions.
    (1) Advice.
    (2) Penalty and addition to tax.
    (d) Procedures for abatement.
    (e) Period for requesting abatement.
    (f) Examples.

[[Page 354]]

    (g) Effective date.

[T.D. 8299, 55 FR 14245, Apr. 17, 1990]