Internal Revenue Service Math and Taxpayer Help Act

This bill makes IRS “math or clerical error” letters clearer and more useful for taxpayers. When the IRS finds a mistake on your return, the notice must explain in plain language what the error was, point to the exact line on your return, and show item-by-item how any numbers changed, including your income, credits, and refund or amount owed. The letter must also include the automated transcript phone number and clearly show the deadline to ask the IRS to remove any extra tax it added because of the error, with that date printed prominently on page 1 . If the IRS later removes that extra tax, it must send you a clear follow‑up letter that explains the change and shows the updated math.

You will be able to ask the IRS to remove the added tax by mail, online, by phone, or in person, using procedures the Treasury Department must set up within 180 days. The IRS will also test sending some error notices by certified or registered mail and report back on whether that improves responses. These changes start for notices sent 12 months after the bill becomes law, and the mail pilot must begin within 18 months.

• Who is affected: Taxpayers who get IRS letters about math or clerical errors on their returns.
• What changes:
  • Clear, plain‑language notices that list the exact error, the line it’s on, and itemized changes to your return totals.
  • The notice must include the transcript phone number and the deadline to ask for the IRS to remove added tax, shown prominently.
  • A follow‑up letter is required if the IRS removes the added tax, with itemized updates.
  • You can request removal of the added tax by mail, online, phone, or in person; a certified‑mail pilot and report are required.
• When: Applies to notices sent 12 months after enactment; procedures due in 180 days; mail pilot within 18 months .