119THCONGRESS
1
STSESSION H. R. 998
AN ACT
To amend the Internal Revenue Code of 1986 to require
additional information on math and clerical error notices.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2 2
•HR 998 EH
SECTION 1. SHORT TITLE. 1
This Act may be cited as the ‘‘Internal Revenue Serv-2
ice Math and Taxpayer Help Act’’. 3
SEC. 2. IMPROVEMENT OF NOTICES OF MATH OR CLERICAL 4
ERROR. 5
(a) I
NGENERAL.—Section 6213(b)(1) of the Internal 6
Revenue Code of 1986 is amended— 7
(1) by striking ‘‘
ERRORS.—If the taxpayer’’ and 8
inserting ‘‘
ERRORS.— 9
‘‘(A) I
N GENERAL.—If the taxpayer’’, 10
(2) by striking ‘‘Each notice’’ in the second sen-11
tence and inserting ‘‘Subject to subparagraph (B), 12
each notice’’, and 13
(3) by adding at the end the following new sub-14
paragraph: 15
‘‘(B) S
PECIFICITY OF MATH OR CLERICAL 16
ERROR NOTICE.— 17
‘‘(i) I
N GENERAL.—The notice pro-18
vided under subparagraph (A) shall— 19
‘‘(I) be sent to the taxpayer’s last 20
known address, 21
‘‘(II) describe the mathematical 22
or clerical error in comprehensive, 23
plain language, including— 24
‘‘(aa) the type of error, 25 3
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‘‘(bb) the section of this title 1
to which the error relates, 2
‘‘(cc) a description of the 3
nature of the error, and 4
‘‘(dd) the specific line of the 5
return on which the error was 6
made, 7
‘‘(III) an itemized computation of 8
any direct or incidental adjustments 9
to be made to the return in correction 10
of the error, including any adjustment 11
to the amount of— 12
‘‘(aa) adjusted gross income, 13
‘‘(bb) taxable income, 14
‘‘(cc) itemized or standard 15
deductions, 16
‘‘(dd) nonrefundable credits, 17
‘‘(ee) credits under section 18
24, 25A, 32, 35, or 36B, credits 19
claimed with respect to undistrib-20
uted long-term capital gains on 21
Form 2439, credits for Federal 22
taxes paid on fuels claimed on 23
Form 4136, and any other re-24
fundable credits, 25 4
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‘‘(ff) income tax, 1
‘‘(gg) other taxes, 2
‘‘(hh) total tax, 3
‘‘(ii) Federal income tax 4
withheld or excess tax withheld 5
under section 3101 or 3201(a), 6
‘‘(jj) estimated tax pay-7
ments, including amount applied 8
from prior year’s return, 9
‘‘(kk) refund or amount 10
owed, 11
‘‘(ll) net operating loss 12
carryforwards, or 13
‘‘(mm) credit carryforwards, 14
‘‘(IV) include the telephone num-15
ber for the automated phone tran-16
script service, and 17
‘‘(V) display the date by which 18
the taxpayer may request to abate any 19
assessment specified in such notice 20
pursuant to paragraph (2)(A), in bold, 21
font size 14, and immediately next to 22
the taxpayer’s address on page 1 of 23
the notice. 24 5
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‘‘(ii) NO LISTS OF POTENTIAL ER -1
RORS.—A notice which provides multiple 2
potential or alternative errors which may 3
be applicable to the return shall not be suf-4
ficiently specific for purposes of clause 5
(i)(II); however, if multiple specific errors 6
apply to the return all such errors should 7
be listed.’’. 8
(b) N
OTICE OFABATEMENT.—Paragraph (2) of sec-9
tion 6213(b) is amended by adding at the end the fol-10
lowing new subparagraph: 11
‘‘(C) N
OTICE.—Upon determination of an 12
abatement pursuant to subparagraph (A), the 13
Secretary shall send notice to the taxpayer of 14
such abatement which— 15
‘‘(i) is sent to the taxpayer’s last 16
known address, 17
‘‘(ii) describes the abatement in com-18
prehensive, plain language, and 19
‘‘(iii) provides an itemized computa-20
tion of any adjustments to be made to the 21
items described in the notice of mathe-22
matical or clerical error, including any 23
changes to any item described in para-24
graph (1)(B)(i)(III).’’. 25 6
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(c) EFFECTIVEDATE.—The amendments made by 1
this section shall apply to notices sent after the date which 2
is 12 months after the date of the enactment of this Act. 3
(d) P
ROCEDURES.—Not later than 180 days after the 4
date of the enactment of this Act, the Secretary of the 5
Treasury (or such Secretary’s delegate) shall provide for 6
procedures by which a taxpayer may request an abatement 7
referred to in section 6213(b)(1)(B)(i)(V) of the Internal 8
Revenue Code of 1986 in writing, electronically, by tele-9
phone, or in person. 10
(e) P
ILOTPROGRAM.—Not later than 18 months 11
after the date of the enactment of this Act, the Secretary 12
of the Treasury (or such Secretary’s delegate), in con-13
sultation with the National Taxpayer Advocate, shall— 14
(1) implement a pilot program to send a trial 15
number of notices, in an amount which is a statis-16
tically significant portion of all such notices, of 17
mathematical or clerical error pursuant to section 18
6213(b) of the Internal Revenue Code of 1986 by 19
certified or registered mail with e-signature con-20
firmation of receipt, and 21
(2) report to Congress, aggregated by the type 22
of error under section 6213(g) of such Code to 23
which the notices relate, on— 24 7
•HR 998 EH
(A) the number of mathematical or clerical 1
errors noticed under the program and the dollar 2
amounts involved, 3
(B) the number of abatements of tax and 4
the dollar amounts of such abatements, and 5
(C) the effect of such pilot program on 6
taxpayer response and adjustments or abate-7
ments to tax, 8
with conclusions drawn about the effectiveness of 9
certified or registered mail, with and without return 10
receipt, and any other recommendations for improv-11
ing taxpayer response rates. 12
Passed the House of Representatives March 31,
2025.
Attest:
Clerk. 119
TH
CONGRESS
1
ST
S
ESSION
H. R. 998
AN ACT
To amend the Internal Revenue Code of 1986 to
require additional information on math and cler-
ical error notices.