Internal Revenue Service Math and Taxpayer Help Act

119 HR 998 EH: Internal Revenue Service Math and Taxpayer Help Act U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IB 119th CONGRESS1st Session H. R. 998

IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.

1.Short titleThis Act may be cited as the Internal Revenue Service Math and Taxpayer Help Act.

2.Improvement of notices of math or clerical error (a)In generalSection 6213(b)(1) of the Internal Revenue Code of 1986 is amended— (1)by striking errors.—If the taxpayer and inserting “errors.— (A)In generalIf 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 generalThe 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 errorsA 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 abatementParagraph (2) of section 6213(b) is amended by adding at the end the following new subparagraph: (C)NoticeUpon 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 dateThe 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)ProceduresNot 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 programNot 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. Passed the House of Representatives March 31, 2025.Kevin F. McCumber,Clerk.

HR 998 ENR: Internal Revenue Service Math and Taxpayer Help Act U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IB One Hundred Nineteenth Congress of the United States of AmericaAt the First SessionBegun and held at the City of Washington on Friday, the third day of January, two thousand and twenty-five H. R. 998 AN ACT To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.

1.Short titleThis Act may be cited as the Internal Revenue Service Math and Taxpayer Help Act.

2.Improvement of notices of math or clerical error (a)In generalSection 6213(b)(1) of the Internal Revenue Code of 1986 is amended— (1)by striking errors.—If the taxpayer and inserting “errors.— (A)In generalIf 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 generalThe 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 errorsA 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 abatementParagraph (2) of section 6213(b) is amended by adding at the end the following new subparagraph: (C)NoticeUpon 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 dateThe 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)ProceduresNot 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 programNot 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.

119 HR 998 IH: Internal Revenue Service Math and Taxpayer Help Act U.S. House of Representatives 2025-02-05 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 998IN THE HOUSE OF REPRESENTATIVESFebruary 5, 2025Mr. Feenstra (for himself and Mr. Schneider) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.1.Short titleThis Act may be cited as the Internal Revenue Service Math and Taxpayer Help Act.

2.Improvement of notices of math or clerical error(a)In generalSection 6213(b)(1) of the Internal Revenue Code of 1986 is amended—(1)by striking errors.—If the taxpayer and inserting “errors.—(A)In generalIf 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 generalThe 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 errorsA 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 abatementParagraph (2) of section 6213(b) is amended by adding at the end the following new subparagraph:(C)NoticeUpon 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 dateThe 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)ProceduresNot 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 pursuant to section 6213(b)(1)(B)(i)(V) of the Internal Revenue Code of 1986 in writing, electronically, by telephone, or in person.(e)Pilot programNot 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 mail, with and without return receipt, and any other recommendations for improving taxpayer response rates.

119 HR 998 : Internal Revenue Service Math and Taxpayer Help Act U.S. House of Representatives 2025-04-01 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IIB119th CONGRESS1st SessionH. R. 998IN THE SENATE OF THE UNITED STATESApril 1 (legislative day, March 31), 2025Received; read twice and referred to the Committee on FinanceAN ACTTo amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.1.Short titleThis Act may be cited as the Internal Revenue Service Math and Taxpayer Help Act.

2.Improvement of notices of math or clerical error(a)In generalSection 6213(b)(1) of the Internal Revenue Code of 1986 is amended—(1)by striking errors.—If the taxpayer and inserting “errors.—(A)In generalIf 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 generalThe 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 errorsA 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 abatementParagraph (2) of section 6213(b) is amended by adding at the end the following new subparagraph:(C)NoticeUpon 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 dateThe 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)ProceduresNot 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 programNot 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.Passed the House of Representatives March 31, 2025.Kevin F. McCumber,Clerk.

119 HR 998 RH: Internal Revenue Service Math and Taxpayer Help Act U.S. House of Representatives 2025-03-27 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IBUnion Calendar No. 29119th CONGRESS1st SessionH. R. 998[Report No. 119–42]IN THE HOUSE OF REPRESENTATIVESFebruary 5, 2025Mr. Feenstra (for himself and Mr. Schneider) introduced the following bill; which was referred to the Committee on Ways and MeansMarch 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on February 5, 2025A BILLTo amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.1.Short titleThis Act may be cited as the Internal Revenue Service Math and Taxpayer Help Act.

2.Improvement of notices of math or clerical error(a)In generalSection 6213(b)(1) of the Internal Revenue Code of 1986 is amended—(1)by striking errors.—If the taxpayer and inserting “errors.—(A)In generalIf 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 generalThe 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 errorsA 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 abatementParagraph (2) of section 6213(b) is amended by adding at the end the following new subparagraph:(C)NoticeUpon 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 dateThe 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)ProceduresNot 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 programNot 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.March 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed