H.R. 998 · Signed into law · Taxation

Internal Revenue Service Math and Taxpayer Help Act

What it does

Requires the IRS to include in math-error notices a clear description of the error type and the specific tax return line affected, an itemized computation of required adjustments, the automated transcript service phone n
Requires the IRS to send a separate abatement notice that clearly describes the abatement and includes an itemized computation of adjustments to correct the error.
Requires the IRS to establish procedures allowing taxpayers to request abatement of taxes assessed due to math or clerical errors in writing, electronically, by phone, or in person.
Requires the IRS to implement and report to Congress on a pilot program for sending math-error notices by certified or registered mail.

Official summary

Internal Revenue Service Math and Taxpayer Help Act This bill requires the Internal Revenue Service (IRS) to provide specific information on a notice related to a math or clerical error, send a notice related to an abatement of taxes assessed due to a math or clerical error, provide procedures for requesting such an abatement, and implement a pilot program for sending notices of a math or clerical error. Under the bill, a notice sent by the IRS regarding a math or clerical error must include a clear description of the error, including the type of error and the specific federal tax return line on which the error was made; an itemized computation of adjustments required to correct the error; the telephone number for the automated transcript service; and the deadline for requesting an abatement of any tax assessed due to the error. Further, the bill requires the IRS to send a notice related to an abatement of tax assessed due to a math or clerical error that clearly describes the abatement and includes an itemized computation of adjustments to be made to the items described in the notice of the error. This bill also requires the IRS to provide procedures for requesting in writing…

Latest action

Nov 25, 2025: Became Public Law No: 119-39.

Committee: Senate Finance