Sponsors (2)
The bill strengthens notice clarity and access for taxpayers to understand and contest IRS adjustments, but does so at the cost of higher administrative and mailing burdens that could slow processing and increase program costs.
All taxpayers receive clearer, plain‑language error notices with itemized computations, mailed to their last known address and a prominently printed (bold 14‑point) deadline — making it easier to understand, verify, and timely challenge IRS adjustments.
Taxpayers — including low‑income individuals — gain multiple ways to request abatement (written, electronic, phone, in‑person), increasing accessibility and reducing barriers for people with limited internet access or mobility.
More transparent, itemized computations improve fairness and accountability of tax assessments, making it easier for taxpayers to spot errors and for the IRS to document adjustments.
Stricter formatting and procedural mandates could slow IRS processing of corrective notices and abatements, delaying resolution of assessments and prolonging financial uncertainty for taxpayers and affected financial institutions.
More detailed notice requirements will increase IRS administrative costs, potentially diverting resources from other taxpayer services or raising overall program overhead.
A pilot requiring certified/registered mail with e‑signature confirmation may increase mailing costs and could delay delivery compared with standard mail for some taxpayers.
Based on analysis of 2 sections of legislative text.
Requires clearer, itemized IRS notices for mathematical/clerical errors, sets procedures for abatement requests, and mandates a certified‑mail pilot and report.
Requires the IRS to send clearer, more detailed notices when it asserts mathematical or clerical errors on tax returns and to improve how taxpayers can request abatement. The bill mandates plain‑language explanations, an itemized computation of adjustments, prominent display of the abatement deadline, delivery to the taxpayer's last known address, and new procedures and a pilot program to test certified/registered mail with e‑signature confirmation. Also directs the Treasury Secretary to set up multiple ways for taxpayers to request abatement (written, electronic, phone, or in person) within 180 days and to run and report on a statistically significant pilot within 18 months, including counts and dollar amounts by error type and effects on taxpayer response and adjustments.
Introduced February 5, 2025 by Randy Feenstra · Last progress November 25, 2025