TITLE 4: ECONOMIC RESOURCES
DIVISION 1: REVENUE AND TAXATION
§ 1840. Abatement. The Secretary is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which: (a) Is excessive in amount; (b) Is assessed after the expiration of the period of limitations properly applicable thereto; (c) Is erroneously or illegally assessed; or (d) Is a small unpaid tax balance if the Secretary determines under regulations that the administration and collection costs involved would not warrant collection of the amount due. Source: PL 14-35, § 4 (1840).