Official Summaries

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.

Internal Revenue Service Math and Taxpayer Help Act

This act 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 act, 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 act 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 act 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.

Current Full Text

[119th Congress Public Law 39]
[From the U.S. Government Publishing Office]



[[Page 139 STAT. 659]]

Public Law 119-39
119th Congress

                                 An Act


 
    To amend the Internal Revenue Code of 1986 to require additional 
    information on math and clerical error notices. <<NOTE: Nov. 25, 
                          2025 -  [H.R. 998]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Internal Revenue 
Service Math and Taxpayer Help Act.>> 
SECTION 1. <<NOTE: 26 USC 1 note.>> SHORT TITLE.

    This Act may be cited as the ``Internal Revenue Service Math and 
Taxpayer Help Act''.
SEC. 2. IMPROVEMENT OF NOTICES OF MATH OR CLERICAL ERROR.

    (a) In General.--Section 6213(b)(1) of the Internal Revenue Code 
of <<NOTE: 26 USC 6213.>> 1986 is amended--
            (1) by striking ``errors.--If the taxpayer'' and inserting 
        ``errors.--
                    ``(A) In general.--If the taxpayer'',
            (2) by striking ``Each notice'' in the second sentence and 
        inserting ``Subject to subparagraph (B), each notice'', and
            (3) by adding at the end the following new subparagraph:
                    ``(B) Specificity of math or clerical error 
                notice.--
                          ``(i) In general.--The notice provided under 
                      subparagraph (A) shall--
                                    ``(I) be sent to the taxpayer's last 
                                known address,
                                    ``(II) describe the mathematical or 
                                clerical error in comprehensive, plain 
                                language, including--
                                            ``(aa) the type of error,
                                            ``(bb) the section of this 
                                        title to which the error 
                                        relates,
                                            ``(cc) a description of the 
                                        nature of the error, and
                                            ``(dd) the specific line of 
                                        the return on which the error 
                                        was made,
                                    ``(III) an itemized computation of 
                                any direct or incidental adjustments to 
                                be made to the return in correction of 
                                the error, including any adjustment to 
                                the amount of--
                                            ``(aa) adjusted gross 
                                        income,
                                            ``(bb) taxable income,
                                            ``(cc) itemized or standard 
                                        deductions,
                                            ``(dd) nonrefundable 
                                        credits,
                                            ``(ee) credits under section 
                                        24, 25A, 32, 35, or 36B, credits 
                                        claimed with respect to

[[Page 139 STAT. 660]]

                                        undistributed long-term capital 
                                        gains on Form 2439, credits for 
                                        Federal taxes paid on fuels 
                                        claimed on Form 4136, and any 
                                        other refundable credits,
                                            ``(ff) income tax,
                                            ``(gg) other taxes,
                                            ``(hh) total tax,
                                            ``(ii) Federal income tax 
                                        withheld or excess tax withheld 
                                        under section 3101 or 3201(a),
                                            ``(jj) estimated tax 
                                        payments, including amount 
                                        applied from prior year's 
                                        return,
                                            ``(kk) refund or amount 
                                        owed,
                                            ``(ll) net operating loss 
                                        carryforwards, or
                                            ``(mm) credit carryforwards,
                                    ``(IV) include the telephone number 
                                for the automated phone transcript 
                                service, and
                                    ``(V) display the date by which the 
                                taxpayer may request to abate any 
                                assessment specified in such notice 
                                pursuant to paragraph (2)(A), in bold, 
                                font size 14, and immediately next to 
                                the taxpayer's address on page 1 of the 
                                notice.
                          ``(ii) No lists of potential errors.--A notice 
                      which provides multiple potential or alternative 
                      errors which may be applicable to the return shall 
                      not be sufficiently specific for purposes of 
                      clause (i)(II); however, if multiple specific 
                      errors apply to the return all such errors should 
                      be listed.''.

    (b) Notice of Abatement.--Paragraph (2) of section 6213(b) is 
amended by adding at the end the following new subparagraph:
                    ``(C) Notice.--Upon determination of an abatement 
                pursuant to subparagraph (A), the Secretary shall send 
                notice to the taxpayer of such abatement which--
                          ``(i) is sent to the taxpayer's last known 
                      address,
                          ``(ii) describes the abatement in 
                      comprehensive, plain language, and
                          ``(iii) provides an itemized computation of 
                      any adjustments to be made to the items described 
                      in the notice of mathematical or clerical error, 
                      including any changes to any item described in 
                      paragraph (1)(B)(i)(III).''.

    (c) <<NOTE: Time period. 26 USC 6213 note.>> Effective Date.--The 
amendments made by this section shall apply to notices sent after the 
date which is 12 months after the date of the enactment of this Act.

    (d) <<NOTE: Deadline. 26 USC 6213 note.>> Procedures.--Not later 
than 180 days after the date of the enactment of this Act, the Secretary 
of the Treasury (or such Secretary's delegate) shall provide for 
procedures by which a taxpayer may request an abatement referred to in 
section 6213(b)(1)(B)(i)(V) of the Internal Revenue Code of 1986 in 
writing, electronically, by telephone, or in person.

    (e) <<NOTE: Deadline. 26 USC 6213 note.>> Pilot Program.--Not later 
than 18 months after the date of the enactment of this Act, the 
Secretary of the Treasury (or such Secretary's delegate), in 
consultation with the National Taxpayer Advocate, shall--
            (1) implement a pilot program to send a trial number of 
        notices, in an amount which is a statistically significant 
        portion of all such notices, of mathematical or clerical error 
        pursuant to section 6213(b) of the Internal Revenue Code of

[[Page 139 STAT. 661]]

        1986 by certified or registered mail with e-signature 
        confirmation of receipt, and
            (2) report to Congress, aggregated by the type of error 
        under section 6213(g) of such Code to which the notices relate, 
        on--
                    (A) the number of mathematical or clerical errors 
                noticed under the program and the dollar amounts 
                involved,
                    (B) the number of abatements of tax and the dollar 
                amounts of such abatements, and
                    (C) the effect of such pilot program on taxpayer 
                response and adjustments or abatements to tax,
        with conclusions drawn about the effectiveness of certified or 
        registered mail, with and without return receipt, and any other 
        recommendations for improving taxpayer response rates.

    Approved November 25, 2025.

LEGISLATIVE HISTORY--H.R. 998:
---------------------------------------------------------------------------

HOUSE REPORTS: No. 119-42 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 171 (2025):
            Mar. 31, considered and passed House.
            Oct. 20, considered and passed Senate.

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