IRS MATH Act of 2025

Clearer IRS math-error notices for taxpayers

If enacted, this bill would make IRS mathematical and clerical error notices clearer. Notices would have to be sent to your last known address and explain the error in plain language. For notices sent more than 12 months after enactment, the IRS would have to list the error type, the Code section, the nature of the mistake, the exact line on your return, and an itemized recomputation (for example: AGI, taxable income, deductions, listed credits, tax, other taxes, withholding, estimated payments, refund or amount owed, and carryforwards). Notices must include the automated transcript phone number and show the deadline to request an abatement in bold, 14-point font next to your address on page 1. If the IRS abates an assessment, it would send a plain-language notice that shows the itemized changes. The Treasury must publish procedures within 180 days so you can request an abatement by mail, online, phone, or in person. The IRS must run a pilot within 18 months to try sending some notices by certified or registered mail with e-signature confirmation and report to Congress on counts, dollar amounts, abatements, and whether certified mail improves taxpayer response.