Internal Revenue Service Math and Taxpayer Help Act

Internal Revenue Service Math and Taxpayer Help Act

This act requires the Internal Revenue Service (IRS) to provide specific information on a notice related to a math or clerical error, send a notice related to an abatement of taxes assessed due to a math or clerical error, provide procedures for requesting such an abatement, and implement a pilot program for sending notices of a math or clerical error.

• Under the act, a notice sent by the IRS regarding a math or clerical error must include
• a clear description of the error, including the type of error and the specific federal tax return line on which the error was made;
• an itemized computation of adjustments required to correct the error;
• the telephone number for the automated transcript service; and
• the deadline for requesting an abatement of any tax assessed due to the error.

Further, the act requires the IRS to send a notice related to an abatement of tax assessed due to a math or clerical error that clearly describes the abatement and includes an itemized computation of adjustments to be made to the items described in the notice of the error.

• This act also requires the IRS to
• provide procedures for requesting in writing, electronically, by phone, or in person an abatement of tax assessed due to a math or clerical error;
• implement a pilot program to send notices of a math or clerical error by certified or registered mail; and
• report to Congress certain information about the pilot program.

Summary by the Congressional Research Service.