Code of Federal Regulations Title 26. Internal Revenue § 26.31.6404(a)–1 Abatements

For regulations under section 6404 of general application to the abatement of taxes, see § 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 § 31.6402(a)–2, as if the claim for abatement were a claim for refund.