§6404. Abatements — Inbound Citations
26 U.S.C. § 6404
Cited by 2 provisions in release 119-102.
Citations to §6404(b)
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(A) Notwithstanding section 6404(b), a taxpayer may file with the Secretary within 60 days after notice is sent under paragraph (1) a request for an abatement of any assessment specified in such notice, and upon receipt of such request, the Secretary shall abate the assessment. Any reassessment of the tax with respect to which an abatement is made under this subparagraph shall be subject to the deficiency procedures prescribed by this subchapter.
Citations to §6404(h)
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(3) a petition to the Tax Court under section 6404(h) in which the amount of the abatement sought does not exceed $50,000.