Internal Revenue Service Math and Taxpayer Help Act

This law requires the Internal Revenue Service (IRS) to provide more detailed information when notifying taxpayers of math or clerical errors, including a clear description of the mistake and the specific tax return line involved. The agency must establish formal procedures for taxpayers to request tax abatements in writing, electronically, or by phone, and it must issue follow-up notices that itemize any resulting adjustments. Additionally, the IRS is mandated to implement a pilot program for sending these error notices via certified or registered mail and must report the results of this program to Congress.

This bill affects taxpayers who receive notices from the Internal Revenue Service (IRS) regarding math or clerical errors on their federal tax returns. The IRS is also directly affected, as the agency is required to update its notice procedures, provide multiple methods for taxpayers to request tax abatements, and implement a new pilot program for sending notices via certified or registered mail.

• Enhanced disclosure requirements for error notices. Requires the IRS to include specific details in math or clerical error notices, such as a clear description of the error type, the exact tax return line affected, an itemized computation of adjustments, and the deadline for requesting an abatement.
• Standardized procedures for tax abatement requests. Directs the IRS to establish formal procedures allowing taxpayers to request an abatement of taxes assessed due to math or clerical errors through written, electronic, telephonic, or in-person methods.
• Notification of tax abatement adjustments. Mandates that the IRS send a follow-up notice regarding any tax abatement that provides a clear description of the abatement and an itemized computation of the resulting adjustments.
• Certified mail pilot program and congressional reporting. Establishes a pilot program to send math or clerical error notices via certified or registered mail and requires the IRS to report findings and data from this program to Congress.

• H.R. 998, Internal Revenue Service Math and Taxpayer Help Act
  Apr 1, 2025 · As passed by the House of Representatives on March 31, 2025

The bill modifies existing Internal Revenue Service (IRS) procedures regarding the assessment and abatement of taxes resulting from math or clerical errors. It establishes new notification requirements and request procedures for taxpayers while creating a pilot program to test specific mailing methods for these notices.

The bill aims to increase transparency and accessibility for taxpayers by requiring the Internal Revenue Service to provide detailed explanations of math or clerical errors, establish multiple methods for requesting tax abatements, and test new notification procedures through a pilot program.