[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.6404(a)-1]

[Page 393-394]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
Subpart G_Administrative Provisions of Special Application to Employment 
Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
 
Sec. 31.6404(a)-1  Abatements.

    For regulations under section 6404 of general application to the 
abatement

[[Page 394]]

of taxes, see Sec. 301.6404-1 of this chapter (Regulations on Procedure 
and Administration). Every claim filed by an employer for abatement of 
employee tax under section 3101 or section 3201, or a corresponding 
provision of prior law, shall be made in the manner and subject to the 
conditions stated in paragraphs (a) (2) and (c) of Sec. 31.6402(a)-2, 
as if the claim for abatement were a claim for refund.