Internal Revenue Service Math and Taxpayer Help Act
Internal Revenue Service Math and Taxpayer Help Act
Plain Language Summary
# Internal Revenue Service Math and Taxpayer Help Act (HR 998) – Summary **What the bill does:** This law requires the IRS to improve how it communicates with taxpayers when it discovers math or clerical errors on tax returns. Specifically, the IRS must now provide clearer notices that explain what the error was, show the specific line on the tax return affected, include detailed calculations of adjustments needed, and provide a deadline for taxpayers to request that the error be corrected (called an "abatement"). The law also directs the IRS to test a pilot program for sending these error notices. **Who it affects and why it matters:** This law directly affects any taxpayer who receives a notice from the IRS about a math or clerical error on their return.
The goal is to make the IRS process more transparent and user-friendly by ensuring taxpayers get clear information about what went wrong and how to challenge it if they disagree. The law also includes the IRS's automated transcript phone number so taxpayers can easily access their records. **Current status:** The bill has been signed into law and is now in effect.
CRS Official Summary
Internal Revenue Service Math and Taxpayer Help ActThis 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 includea 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; andthe 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 toprovide 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; andreport to Congress certain information about the pilot program.
Latest Action
Became Public Law No: 119-39.