26 U.S. Code § 6404 - Abatements
No claim for abatement shall be filed by a taxpayer in respect of any assessment of any tax imposed under subtitle A or B.
The Secretary is authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, if the Secretary determines under uniform rules prescribed by the Secretary that the administration and collection costs involved would not warrant collection of the amount due.
In the case of an assessment of any tax imposed by chapter 1 attributable in whole or in part to a mathematical error described in section 6213(g)(2)(A), if the return was prepared by an officer or employee of the Internal Revenue Service acting in his official capacity to provide assistance to taxpayers in the preparation of income tax returns, the Secretary is authorized to abate the assessment of all or any part of any interest on such deficiency for any period ending on or before the 30th day following the date of notice and demand by the Secretary for payment of the deficiency.
The Secretary shall abate any portion of any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by an officer or employee of the Internal Revenue Service, acting in such officer’s or employee’s official capacity.
This paragraph shall be applied separately with respect to each item or adjustment.
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.
Rules similar to the rules of section 6213 shall apply for purposes of determining the date of the mailing referred to in paragraph (1).
Rules similar to the rules of section 6512(b) shall apply for purposes of this subsection.
For authority to suspend running of interest, etc. by reason of Presidentially declared disaster or terroristic or military action, see section 7508A.
 See References in Text note below.
2014—Subsec. (f)(3). Pub. L. 113–295 struck out par. (3). Text read as follows: “Within 180 days after the date of the enactment of this subsection, the Secretary shall prescribe such initial regulations as may be necessary to carry out this subsection.”
2007—Subsec. (g)(1)(A), (3)(A). Pub. L. 110–28 substituted “36-month period” for “18-month period”.
2005—Subsec. (g)(1). Pub. L. 109–135 inserted at end “If, after the return for a taxable year is filed, the taxpayer provides to the Secretary 1 or more signed written documents showing that the taxpayer owes an additional amount of tax for the taxable year, clause (i) shall be applied by substituting the date the last of the documents was provided for the date on which the return is filed.”
2004—Subsec. (g)(1)(A). Pub. L. 108–357, § 903(a), substituted “18-month period” for “1-year period (18-month period in the case of taxable years beginning before January 1, 2004)” in introductory provisions.
Subsec. (g)(2)(D). Pub. L. 108–357, § 903(b), added subpar. (D). Former subpar. (D) redesignated (E).
Subsec. (g)(2)(E). Pub. L. 108–357, § 903(c), added subpar. (E). Former subpar. (E) redesignated (F).
Pub. L. 108–357, § 903(b), redesignated subpar. (D) as (E).
Subsec. (g)(2)(F). Pub. L. 108–357, § 903(c), redesignated subpar. (E) as (F).
Subsec. (g)(3)(A). Pub. L. 108–357, § 903(a), substituted “18-month period” for “1-year period (18-month period in the case of taxable years beginning before January 1, 2004)”.
2002—Subsecs. (h), (i). Pub. L. 107–134 added subsec. (i), redesignated former subsec. (i) as (h), and struck out former subsec. (h), which had authorized abatement of interest on underpayments by taxpayers in Presidentially declared disaster areas and defined the term “Presidentially declared disaster area” for purposes of this provision.
1998—Subsec. (g). Pub. L. 105–206, § 3305(a), added subsec. (g). Former subsec. (g) redesignated (h).
Subsec. (h). Pub. L. 105–206, § 3309(a), added subsec. (h). Former subsec. (h) redesignated (i).
Pub. L. 105–206, § 3305(a), redesignated subsec. (g) as (h).
Subsec. (h)(2). Pub. L. 105–277 inserted “Robert T. Stafford” before “Disaster”.
Subsec. (i). Pub. L. 105–206, § 3309(a), redesignated subsec. (h) as (i).
1996—Subsec. (e). Pub. L. 104–168, § 301(b), substituted “Abatement of interest attributable to unreasonable errors” for “Assessments of interest attributable to errors” in heading.
Subsec. (e)(1)(A), (B). Pub. L. 104–168, § 301(a), inserted “unreasonable” before “error” and substituted “in performing a ministerial or managerial act” for “in performing a ministerial act”.
Subsec. (g). Pub. L. 104–168, § 302(a), added subsec. (g).
Subsec. (g)(1). Pub. L. 104–168, § 701(c)(3), substituted “section 7430(c)(4)(A)(ii)” for “section 7430(c)(4)(A)(iii)”.
1988—Subsec. (e)(1)(B). Pub. L. 100–647, § 1015(n), inserted “error or” before “delay” and “erroneous or” before “dilatory”.
Subsec. (f). Pub. L. 100–647, § 6229(a), added subsec. (f).
1986—Subsec. (e). Pub. L. 99–514 added subsec. (e).
1980—Subsec. (d). Pub. L. 96–589 substituted “section 6213(g)(2)(A)” for “section 6213(f)(2)(A)”.
1976—Subsecs. (a), (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (d). Pub. L. 94–455, § 1212(a), added subsec. (d).
Pub. L. 108–357, title VIII, § 903(d), Oct. 22, 2004, 118 Stat. 1652, as amended by Pub. L. 109–135, title III, § 303(a)(1), Dec. 21, 2005, 119 Stat. 2608; Pub. L. 109–432, div. A, title IV, § 426(b)(1), Dec. 20, 2006, 120 Stat. 2975, provided that:
Amendment by Pub. L. 107–134 applicable to disasters and terroristic or military actions occurring on or after Sept. 11, 2001, with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after Jan. 23, 2002, see section 112(f) of Pub. L. 107–134, set out as a note under section 6081 of this title.
Amendment by Pub. L. 105–277 effective as if included in the provision of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 4003(l) of Pub. L. 105–277, set out as a note under section 86 of this title.
[For message of the President dated July 22, 1998, designating the provisions of section 3309(a), (b) of Pub. L. 105–206 as an emergency requirement pursuant to section 252(e) of the Balanced Budget and Emergency Deficit Control Act of 1985 on July 22, 1998, see Cong. Rec., vol. 144, p. H6160, Daily Issue.]
Amendment by section 1015(n) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Amendment by Pub. L. 96–589 effective on Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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- Abatements : 2015-12-11
- Assessment Authority : 2015-06-26
- Abatements : 2015-06-26
- Authority to Make Credits or Refunds : 2015-05-15
- Excessive : 2015-05-15
- Excessive : 2015-04-10
- Abatements : 2014-06-27
- Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) : 2014-06-27
- Assessment of Criminal Restitution : 2014-06-27
- Administrative Adjustments Requests : 2014-05-02
- Interest and Penalty Suspension : 2014-05-02
- Abatement of Interest : 2014-04-04
- Interest Assessments : 2014-04-04
- Interest Assessments : 2013-08-30
- Effects of Net Operating Loss Carrybacks : 2013-08-30
- Tentative Carryback and Refund Adjustments : 2013-08-30
- Statute of Limitations on Collection of Interest : 2013-08-30
- Abatements : 2013-03-29
- Collection Due Process - Levy : 2013-01-11
- After Limitation Period : 2013-01-11
- Abatements : 2012-04-13
- Abatements : 2011-09-23
- Abatements : 2011-08-26
- Abatements : 2011-05-06
- Abatements : 2011-05-06
- Abatements : 2011-04-22
- Abatements : 2010-07-16
- Levy and Distraint : 2010-07-16
- Time Limitations : 2009-12-11
- Timely Mailing Treated as Timely Filing : 2009-12-11
- Time Limitations : 2009-08-07
- Timely Mailing Treated as Timely Filing : 2009-08-07
- Abatements : 2009-06-05
- Loss Importation Transaction : 2009-06-05
- Time Limitations : 2009-04-10
- General Rule : 2008-04-11
- Abatement of Interest : 2008-04-11
- Interest Assessments : 2008-04-11
- Time Limitations : 2008-04-11
- General Rule : 2008-01-11
- Innocent spouse (including Sections 66, 6013) : 2008-01-11
- Excessive : 2006-06-09
- Erroneous or Illegal : 2006-06-09
- Abatements : 2006-03-17
- Erroneous Refund Check : 2005-08-12
- Abatements : 2004-05-21
- Collection After Assessment (Timely v. Not Timely) : 2004-05-21
- Returns Prepared for or Executed by Secretary : 2004-05-21
- Assessment or Collection After Limitation Period : 2004-05-21
- Return Prepared by IRS Personnel : 2004-05-21
- Failure to File Return : 2004-05-21
- Abatements : 2003-04-04
- Abatements : 2003-01-24
- Erroneous Refund Check : 2002-06-07
- Abatements : 2002-03-29
- Abatements : 2002-01-04
- Election To Postpone Determination : 2002-01-04
- Abatement of Interest : 2001-07-27
- Abatement of Interest : 2001-06-15
- Interest on Deficiencies : 2001-06-15
- Interest Attributable to a Deficiency : 2001-06-15
- Assessment Authority : 2001-06-08
- Authority to Make Credits or Refunds : 2001-06-08
- Abatements : 2001-06-08
- Amounts Treated as Overpayments : 2001-06-08
- Method of Assessment : 2001-06-08
- Assessment or Collection After Limitation Period : 2001-06-08
- Time and Place for Paying Tax Shown on Returns : 2001-06-08
- Frivolous Income Tax Return : 2001-04-06
- Abatement of Interest : 2001-04-06
- General Rule : 2001-03-30
- Rate and Applicability of Self-Employment Tax : 2001-03-30
- Abatements : 2001-03-09
- Compromises : 2001-03-09
- Abatements : 2001-01-05
- Erroneous Written Advice : 2000-09-29
- Abatements : 2000-07-14
- Abatements : 2000-07-07
- Innocent Spouse Relief : 2000-07-07
- Erroneous or Illegal : 2000-05-05
- Abatement of Interest : 2000-04-07
- Abatements : 2000-03-10
- Service Error or Delay : 2000-02-04
- Action for Recovery of Erroneous Refunds : 2000-01-28
- Erroneous or Illegal : 2000-01-28
- Abatements : 1999-10-15
- Abatements : 1999-08-20
- Abatements : 1999-07-02
- Abatements : 1999-06-18
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