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A balance sheet to impose a tax inflamed disorder (7)

Ross

I believe the answer is:

abscess

I'm a little stuck... Click here to teach me more about this clue!

'a balance' is the definition.
The answer and definition can be both states of affairs as well as being singular nouns.
Maybe they are linked in a way I don't understand?

'sheet to impose a tax inflamed disorder' is the wordplay.
I cannot really see how this works, but
'tax' could be 'cess' (I've seen this in other clues) and 'cess' is located in the answer.
The remaining letters 'abs' is a valid word which might be clued in a way I don't understand.
This explanation may well be incorrect...

Can you help me to learn more?

(Other definitions for abscess that I've seen before include "Swelling in body tissue" , "Pus-filled area of tissue" , "inflammation" , "Infection in cavity of the body" , "Gathering of pus in cavity" .)

I've seen this clue in the Sydney Morning Herald.
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