What does Preamble of Internal Revenue Service Math and Taxpayer Help Act do?

This Act amends the Internal Revenue Code of 1986. The amendment requires additional information on math and clerical error notices.

What does > SHORT TITLE. of Internal Revenue Service Math and Taxpayer Help Act do?

This bill is formally titled the Internal Revenue Service Math and Taxpayer Help Act

What does IMPROVEMENT OF NOTICES OF MATH OR CLERICAL ERROR. of Internal Revenue Service Math and Taxpayer Help Act do?

This section amends Section 6213(b)(1) of the Internal Revenue Code of 1986 to improve notices of mathematical or clerical errors. The amended law requires notices to be sent to the taxpayer's last known address and describe errors in comprehensive, plain language, including the type of error, relevant section of the code, description of the error, and the specific line of the return. Notices must include an itemized computation of adjustments to the return, covering various income, tax, and credit items. The law mandates the inclusion of a telephone number for automated phone transcript service and a deadline for requesting abatement in a specific format. The Secretary must send a notice to taxpayers regarding abatements, describing the abatement and providing an itemized computation of adjustments. The amendments apply to notices sent after 12 months following the Act's enactment. The Secretary is required to establish procedures within 180 days allowing taxpayers to request abatements in writing, electronically, by telephone, or in person. A pilot program will be implemented within 18 months to send notices via certified or registered mail with e-signature confirmation, and a report will be submitted to Congress regarding its effectiveness.

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Internal Revenue Service Math and Taxpayer Help Act

Last updated: 11/25/2025 · Introduced: 2/5/2025

Author: Randy Feenstra (R-IA)

TL;DR (AI)

The bill requires the IRS to provide taxpayers with more detailed and understandable notices regarding mathematical or clerical errors on their tax returns, including comprehensive descriptions of the errors and itemized computations of adjustments.
Taxpayers will have new options for requesting abatement of errors, including written, electronic, telephone, and in-person methods, with the IRS establishing procedures to facilitate these requests.
The IRS will conduct a pilot program to test sending notices via certified mail with e-signature confirmation and report on its effectiveness.

119th CongressenactedS. 608(In Committee)Official page

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Includes provisions on preamble, <<note: 26 usc 1 note.>> short title., and 1 more.

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