Bill Details
S.608 - 119th Congress
Status
Latest action
2025-02-18 - Read twice and referred to the Committee on Finance. (text: CR S613)
Introduced Date
2025-02-18
Policy Area
Taxation
Committees
View committees (1)
Cosponsors
View cosponsors (1)
4
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AI Summary This summary was generated by AI from the bill text. AI can get information wrong.
This bill would require the IRS to send clearer and more detailed notices when it says a taxpayer made a math or clerical mistake on a return. The notice would have to explain the problem in plain language, show exactly where the error is, and include a breakdown of how the correction changes the taxpayer’s income, deductions, credits, tax, refund, or amount owed. It would also have to give the taxpayer a phone number for getting an automated transcript and clearly show the deadline to ask the IRS to cancel, or “abate,” the assessment. The bill also requires the IRS to send a follow-up notice if it agrees to abate the tax, and it creates a pilot program to test whether certified mail with proof of receipt improves taxpayer responses.
- The IRS notice would need to identify the specific error, the part of tax law involved, and the exact line on the return where the mistake occurred.
- The notice would have to include an itemized calculation showing all tax changes, such as changes to income, deductions, credits, withholding, estimated payments, refunds, or amounts owed.
- Taxpayers would need to be told, in a clear and visible way, the date by which they can ask for an abatement. The IRS must also set up ways to make that request in writing, online, by phone, or in person.
- The Treasury Department would launch a pilot program sending some error notices by certified or registered mail with electronic proof of receipt, then report to Congress on how well that method works and whether it improves taxpayer response.
Official Summaries
Internal Revenue Service Math and Taxpayer Help Act of 2025 or the IRS MATH Act of 2025
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 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.
The bill also requires the IRS to
- provide procedures for requesting 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
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 608 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
1st Session
S. 608
To amend the Internal Revenue Code of 1986 to require additional
information on math and clerical error notices.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
February 18, 2025
Ms. Warren (for herself and Mr. Cassidy) introduced the following bill;
which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to require additional
information on math and clerical error notices.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Internal Revenue Service Math and
Taxpayer Help Act of 2025'' or the ``IRS MATH Act of 2025''.
SEC. 2. IMPROVEMENT OF NOTICES OF MATH OR CLERICAL ERROR.
(a) In General.--Section 6213(b)(1) of the Internal Revenue Code of
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 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) of the
Internal Revenue Code of 1986 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) 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) 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 pursuant to section 6213(b)(1)(B)(i)(V) of the
Internal Revenue Code of 1986 in writing, electronically, by telephone,
or in person.
(e) 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
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
mail, with and without return receipt, and any other
recommendations for improving taxpayer response rates.
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