This legislation significantly amends the Internal Revenue Code of 1986 to enhance the clarity and detail of notices issued for mathematical or clerical errors. It mandates that such notices describe the error in comprehensive, plain language , specifying the type of error, the relevant section of the tax code, its nature, and the exact line on the return where it occurred. Furthermore, the notices must include an itemized computation of all direct or incidental adjustments to be made, covering various financial aspects from adjusted gross income to refund amounts. The bill also requires the notice to prominently display the date by which a taxpayer may request to abate any assessment, using bold, 14-point font, immediately next to the taxpayer's address on the first page, and clarifies that notices providing multiple potential errors are not sufficiently specific. Additionally, the Secretary of the Treasury must establish procedures for taxpayers to request abatements through various channels, including written, electronic, telephone, or in-person methods. To further improve taxpayer interaction, the Act directs the implementation of a pilot program within 18 months of enactment, sending a statistically significant portion of these error notices by certified or registered mail with e-signature confirmation. The Secretary is then required to report to Congress on the program's effectiveness, including the number of errors and abatements, and its impact on taxpayer response rates, offering recommendations for future improvements.
Congressional oversightIncome tax ratesTax administration and collection, taxpayersTax reform and tax simplification
Internal Revenue Service Math and Taxpayer Help Act
USA119th CongressHR-998| House
| Updated: 11/25/2025
This legislation significantly amends the Internal Revenue Code of 1986 to enhance the clarity and detail of notices issued for mathematical or clerical errors. It mandates that such notices describe the error in comprehensive, plain language , specifying the type of error, the relevant section of the tax code, its nature, and the exact line on the return where it occurred. Furthermore, the notices must include an itemized computation of all direct or incidental adjustments to be made, covering various financial aspects from adjusted gross income to refund amounts. The bill also requires the notice to prominently display the date by which a taxpayer may request to abate any assessment, using bold, 14-point font, immediately next to the taxpayer's address on the first page, and clarifies that notices providing multiple potential errors are not sufficiently specific. Additionally, the Secretary of the Treasury must establish procedures for taxpayers to request abatements through various channels, including written, electronic, telephone, or in-person methods. To further improve taxpayer interaction, the Act directs the implementation of a pilot program within 18 months of enactment, sending a statistically significant portion of these error notices by certified or registered mail with e-signature confirmation. The Secretary is then required to report to Congress on the program's effectiveness, including the number of errors and abatements, and its impact on taxpayer response rates, offering recommendations for future improvements.