The Internal Revenue Service Math and Taxpayer Help Act requires the IRS to provide clearer and more detailed notices when it identifies mathematical or clerical errors on tax returns. Under the bill, these notices must be written in plain language and include specific information such as the type of error, which section of tax law applies, a description of what went wrong, and the exact line on the return where the error occurred. The notices must also show an itemized calculation of all adjustments being made to the return and display the deadline for requesting an abatement in large, bold text on the first page. Additionally, the bill requires the IRS to establish procedures within 180 days allowing taxpayers to request error corrections in writing, electronically, by phone, or in person, and directs the Treasury Department to conduct a pilot program within 18 months to test sending notices by certified mail and report results to Congress. The changes take effect 12 months after the bill becomes law.
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