Summary

Creates new rules for IRS notices about mathematical or clerical errors and for notices when the IRS later abates those adjustments. Notices must be written in clear, plain language, show an itemized calculation of any changes, include specific contact info and deadlines in large, bold type near the taxpayer’s address, and be mailed to the taxpayer’s last known address. The IRS must publish procedures for taxpayers to request abatement, run a certified-mail pilot program with reporting, and meet several implementation deadlines.

• Requires IRS math/clerical error notices to use plain, consumer-friendly language and itemized computations.
• Mandates that the deadline to request abatement be displayed in bold 14-point font next to the taxpayer's address on page 1.
• Prohibits vague notices that only list multiple possible errors unless each listed error actually applies.
• Requires the IRS to send plain-language abatement notices with itemized computations after any abatement.
• Applies to notices sent more than 12 months after enactment; IRS must publish procedures within 180 days.
• Directs the IRS to implement a certified/registered-mail pilot with e-signature confirmation within 18 months.
• Requires aggregated pilot reporting to Congress showing counts, dollar amounts, abatements, and effects on taxpayer responses.
• Expands IRS administrative responsibilities (notice redesign, new procedures, pilot administration) but aims to improve taxpayer comprehension and response rates.