The IRS MATH Act of 2024 requires the Internal Revenue Service to provide clearer and more detailed notices when it identifies math or clerical errors on tax returns. Currently, the IRS sends error notices that taxpayers often find confusing, but this bill would mandate that notices use plain language to explain the specific type of error, cite the relevant tax code section, identify the exact line on the return where the error occurred, and provide an itemized breakdown of all tax adjustments being made. The bill also requires the IRS to include the phone number for its automated transcript service and prominently display the deadline for requesting an abatement of the assessment in bold, 14-point font. Additionally, the legislation directs the IRS to establish procedures within 180 days allowing taxpayers to request error abatements in writing, electronically, by phone, or in person, and requires a pilot program testing certified mail notices with confirmation of receipt to determine if better delivery methods improve taxpayer response rates. The changes take effect 12 months after enactment, with a congressional report on the pilot program due within 18 months.
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