Internal Revenue Service Math and Taxpayer Help Act

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, electronically, by phone, or in person an abatement of tax assessed due to a math or clerical error; implement a pilot program to send notices of a math or clerical error by certified or registered mail; and report to Congress certain information about the pilot program.

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Documents

8 official files

• Enrolled Bill

  Enrolled Bill · EN

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• Public Law

  Public Law · EN · 26 November 2025

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• Public Law

  summary · EN · 25 November 2025

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• Referred in Senate

  Referred in Senate · EN · 1 April 2025

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• Engrossed in House

  Engrossed in House · EN · 31 March 2025

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• Reported in House

  Reported in House · EN · 27 March 2025

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• Introduced in House

  Introduced in House · EN · 5 February 2025

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• Introduced in House

  summary · EN · 5 February 2025

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