Abatements

ID: CCA_2011040416230155 Number: 201118017
Release Date: 5/6/2011
Office: ---
UILC: 6404.00-00
From: ---
Sent: Monday, April 04, 2011 4:23:02 PM
To: ---
Cc:
Subject: FW: abatement of unpaid 706 or 709 tax
---the correct answer is as stated by --- ---, while a taxpayer is not entitled to file a
"claim for abatement" under section 6404(b) and thus has no statutory rights, the IRS, on an administrative basis, should reduce an excessive tax assessment.
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