Internal Revenue Service Math and Taxpayer Help Act
Sponsored By: Representative Feenstra
Became Law
Summary
Clear, specific error notices require the IRS to send plain-language, itemized letters when it finds mathematical or clerical errors on a return.
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- Households and individual taxpayers get notices sent to their last known address that describe the error, cite the Internal Revenue Code section, show the specific return line, and include an itemized computation of adjustments to income, credits, taxes, withholdings, refunds, and carryforwards.
- Tax preparers and filers benefit because a notice may not be a list of possible errors. If multiple specific errors apply the IRS must list each one so taxpayers can respond precisely.
- IRS operations and accountability change. The law requires written procedures for abatement requests within 180 days and launches a pilot to send some notices by certified or registered mail with e-signature. The Secretary must report to Congress within 18 months on notices, abatements, and the pilot’s effects.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
Clearer IRS math-error notices for taxpayers
Beginning 12 months after enactment, the IRS must send math-or-clerical-error notices to your last known address. The notice must explain the error in plain language and name the type of error, the tax code section, and the specific line on your return. The notice must show a clear, itemized computation of how the IRS changed things like adjusted gross income, taxable income, deductions, many listed credits, tax, withholding, estimated payments, refund or amount owed, and carryforwards. The notice must include the automated phone transcript number. The date to request abatement must appear in bold, font size 14, next to your address on page 1. A notice that lists only possible or alternative errors is not specific enough; if several specific errors apply, all must be listed. Within 180 days after enactment, Treasury must provide ways to request an abatement in writing, online, by phone, or in person. If an abatement is made, the IRS must send a plain-language abatement notice with an itemized computation of the changes.
Pilot certified mail for IRS notices
Not later than 18 months after enactment, Treasury must run a pilot to send a statistically significant share of math-or-clerical-error notices by certified or registered mail with e-signature confirmation. The pilot must track results and report to Congress by error type on the number and dollar amounts of errors and abatements, how people responded, and whether certified or registered mail improved receipt and response. The report must include conclusions and recommendations about using certified mail with or without return receipt.
Sponsors & CoSponsors
Sponsor
Feenstra
IA • R
Cosponsors
Schneider
IL • D
Sponsored 2/5/2025
Roll Call Votes
No roll call votes available for this bill.
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