[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 998 Enrolled Bill (ENR)]
H.R.998
One Hundred Nineteenth Congress
of the
United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Friday,
the third day of January, two thousand and twenty-five
An Act
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''.
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) 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 referred to in 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 or
registered mail, with and without return receipt, and any other
recommendations for improving taxpayer response rates.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.