# Treas. Reg. § 31.6404(a)-1: Abatements.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.6404(a)-1>. Interprets 26 U.S.C. § 6404.

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.