Internal Revenue Service Math and Taxpayer Help Act

Clearer IRS math-error notices and abatements

Beginning 12 months after enactment, the IRS sends clearer math or clerical error notices to your last known address. The notice explains the exact error in plain English, names the tax code section, and shows the return line affected. It must itemize all changes, including AGI, taxable income, deductions, credits, taxes, withholding, estimated payments, refunds or balance due, and carryforwards. It includes the automated transcript phone number and shows, in bold 14-point type next to your address on page 1, the last day to ask for abatement. The notice cannot list vague or alternative errors unless each listed error actually applies. If the IRS reduces or removes the assessment, it must send a plain-language abatement notice with an itemized computation. Within 180 days after enactment, Treasury provides ways to request an abatement in writing, online, by phone, or in person. Within 18 months, the IRS runs a pilot that sends many notices by certified or registered mail with e‑signature confirmation and reports results to Congress.