[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: 26CFR301.6404-1]

[Page 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. 301.6404-1  Abatements.

    (a) The district director or the director of the regional service 
center may abate any assessment, or unpaid portion thereof, if the 
assessment is in excess of the correct tax liability, if the assessment 
is made subsequent to the expiration of the period of limitations 
applicable thereto, or if the assessment has been erroneously or 
illegally made.
    (b) No claim for abatement may be filed with respect to income, 
estate, or gift tax.
    (c) Except in case of income, estate, or gift tax, if more than the 
correct amount of tax, interest, additional amount, addition to the tax, 
or assessable penalty is assessed but not paid to the district director, 
the person against whom the assessment is made may file a claim for 
abatement of such overassessment. Each claim for abatement under this 
section shall be made on Form 843. In the case of a claim filed prior to 
April 15, 1968, the claim shall be filed in the office of the internal 
revenue officer by whom the tax was assessed or with the assistant 
regional Commissioner (alcohol, tobacco, and firearms) where the 
regulations respecting the particular tax to which the claim relates 
specifically require the claim to be filed with that officer. Except as 
provided in paragraph (b) of Sec. 301.6091-1 (relating to hand-carried 
documents), in the case of a claim filed after April 14, 1968, the claim 
shall be filed (1) with the Director of International Operations if the 
tax was assessed by him, or (2) with the assistant regional Commissioner 
(alcohol, tobacco, and firearms) where the regulations respecting the 
particular tax to which the claim relates specifically require the claim 
to be filed with that officer; otherwise, the claim shall be filed with 
the service center serving the internal revenue district in which the 
tax was assessed. Form 843 shall be made in accordance with the 
instructions relating to such form.
    (d) The Commissioner may issue uniform instructions to district 
directors authorizing them, to the extent permitted in such 
instructions, to abate amounts the collection of which is not warranted 
because of the administration and collection costs.

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7008, 34 FR 3673, Mar. 1, 
1969; T.D. 7188, 37 FR 12794, June 29, 1972; T.D. ATF-33, 41 FR 44038, 
Oct. 6, 1976]