Signed into law
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.
- Measure
- H.R. 998 · 119th Congress
- Latest action
- November 25, 2025
- Policy changes
- 3
- Source
- CRS summary (Public Law) · Congress.gov
Became Public Law No: 119-39.
Who wrote it
Sponsor
Rep. Randy Feenstra (R-IA-4)Joined by 1 cosponsor, 1 of them from the day it was introduced. Introduced February 5, 2025.
All 1 cosponsors
- Rep. Bradley Scott Schneider (D-IL-10) · original
How Congress voted
No recorded vote: this bill moved by voice vote or unanimous consent, so there is no record of how individual members voted.
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What it changes — and your vote
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Provision 1
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.
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Provision 2
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.
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Provision 3
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.
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