This bill requires the IRS to provide clearer information when notifying taxpayers about math or clerical errors on their returns. Notices must include the specific error, which line it was on, how the adjustment was calculated, and how to request an abatement. The IRS must also run a pilot program for certified mail notices.
Latest Action
Read twice and referred to the Committee on Finance.
AI Summary
Plain-English explanation of this bill
This bill requires the IRS to provide clearer information when notifying taxpayers about math or clerical errors on their returns. Notices must include the specific error, which line it was on, how the adjustment was calculated, and how to request an abatement. The IRS must also run a pilot program for certified mail notices.
Last updated: 1/5/2026
Official Summary
Congressional Research Service summary
<p><strong>Internal Revenue Service Math and Taxpayer Help Act of 2025 or the IRS MATH Act of 2025</strong></p><p>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.</p><p>Under the bill, a notice sent by the IRS regarding a math or clerical error must include</p><ul><li>a clear description of the error and the specific federal tax return line on which the error was made,</li><li>an itemized computation of adjustments required to correct the error,</li><li>the telephone number for the automated transcript service, and</li><li>the deadline for requesting an abatement of any tax assessed due to the error.</li></ul><p>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.</p><p>The bill also requires the IRS to</p><ul><li>provide procedures for requesting an abatement of tax assessed due to a math or clerical error,</li><li>implement a pilot program to send notices of a math or clerical error by certified or registered mail, and</li><li>report to Congress certain information about the pilot program.</li></ul>
Key Points
Main provisions of the bill
Requires clear description of math errors on IRS notices
Must identify specific tax return line with the error
Requires itemized computation of adjustments
Must include deadline for requesting abatement
Creates pilot program for certified mail notices
How This Impacts Americans
Potential effects on citizens and communities
Taxpayers would receive clearer IRS notices explaining exactly what error was found and how to fix it. This transparency could reduce confusion and make it easier for taxpayers to understand and address issues with their returns.
Policy Areas
Primary Policy Area
Taxation
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
608, 119th Congress (2025). "IRS MATH Act of 2025". Source: Voter's Right Platform. https://votersright.org/bills/118-s-608
