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IRS MATH Act of 2025

USA119th CongressS-608| Senate 
| Updated: 2/18/2025
Elizabeth Warren

Elizabeth Warren

Democratic Senator

Massachusetts

Cosponsors (1)
Bill Cassidy (Republican)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
This bill significantly enhances the information provided in Internal Revenue Service (IRS) notices regarding mathematical or clerical errors. It mandates that these notices describe the error in comprehensive, plain language , specifying the type, relevant tax code section, nature, and exact line on the return. Furthermore, the notices must include an itemized computation of all direct or incidental adjustments to the return, covering various financial aspects like adjusted gross income, taxable income, deductions, and credits, and must prominently display the deadline for requesting an abatement. The legislation also requires the IRS to send clear, itemized notices upon granting an abatement. These provisions will apply to notices sent 12 months after the bill's enactment, and the Secretary of the Treasury must establish procedures for taxpayers to request abatements through various channels within 180 days. Additionally, a pilot program will be implemented to test sending error notices via certified or registered mail with e-signature confirmation, with a report to Congress on its effectiveness in improving taxpayer response.
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Timeline

Bill from Previous Congress

S 118-4549
IRS MATH Act of 2024
Feb 18, 2025
Introduced in Senate
Feb 18, 2025
Read twice and referred to the Committee on Finance.
Feb 18, 2025
Read twice and referred to the Committee on Finance. (text: CR S613)
  • Bill from Previous Congress

    S 118-4549
    IRS MATH Act of 2024


  • February 18, 2025
    Introduced in Senate


  • February 18, 2025
    Read twice and referred to the Committee on Finance.


  • February 18, 2025
    Read twice and referred to the Committee on Finance. (text: CR S613)

Taxation

Related Bills

  • HR 119-998: Internal Revenue Service Math and Taxpayer Help Act

IRS MATH Act of 2025

USA119th CongressS-608| Senate 
| Updated: 2/18/2025
This bill significantly enhances the information provided in Internal Revenue Service (IRS) notices regarding mathematical or clerical errors. It mandates that these notices describe the error in comprehensive, plain language , specifying the type, relevant tax code section, nature, and exact line on the return. Furthermore, the notices must include an itemized computation of all direct or incidental adjustments to the return, covering various financial aspects like adjusted gross income, taxable income, deductions, and credits, and must prominently display the deadline for requesting an abatement. The legislation also requires the IRS to send clear, itemized notices upon granting an abatement. These provisions will apply to notices sent 12 months after the bill's enactment, and the Secretary of the Treasury must establish procedures for taxpayers to request abatements through various channels within 180 days. Additionally, a pilot program will be implemented to test sending error notices via certified or registered mail with e-signature confirmation, with a report to Congress on its effectiveness in improving taxpayer response.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline

Bill from Previous Congress

S 118-4549
IRS MATH Act of 2024
Feb 18, 2025
Introduced in Senate
Feb 18, 2025
Read twice and referred to the Committee on Finance.
Feb 18, 2025
Read twice and referred to the Committee on Finance. (text: CR S613)
  • Bill from Previous Congress

    S 118-4549
    IRS MATH Act of 2024


  • February 18, 2025
    Introduced in Senate


  • February 18, 2025
    Read twice and referred to the Committee on Finance.


  • February 18, 2025
    Read twice and referred to the Committee on Finance. (text: CR S613)
Elizabeth Warren

Elizabeth Warren

Democratic Senator

Massachusetts

Cosponsors (1)
Bill Cassidy (Republican)

Finance Committee

Taxation

Related Bills

  • HR 119-998: Internal Revenue Service Math and Taxpayer Help Act
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted