Abatement of tax assessment refers to the relief that is granted against a tax collection that might be considered illegal. It also refers to relief provided against irregular or incorrect tax assessments. The Internal Revenue Code governs the rule for all such abatements.
Internal Revenue Service assesses and decides whether a certain account meets the requirements and is qualified for the abatement or not. Abatement is usually granted for the following reasons: excessive amount calculated, illegally or erroneously assessed, etc.