file: /proc/sys/net/ipv4/tcp_abort_on_overflow
variable: net.ipv4.tcp_abort_on_overflow
Official reference

If listening service is too slow to accept new connections, reset them. Default state is FALSE. It means that if overflow occurred due to a burst, connection will recover. Enable this option only if you are really sure that listening daemon cannot be tuned to accept connections faster. Enabling this option can harm clients of your server.