[119th Congress Public Law 39]
[From the U.S. Government Publishing Office]
[[Page 139 STAT. 659]]
Public Law 119-39
119th Congress
An Act
To amend the Internal Revenue Code of 1986 to require additional
information on math and clerical error notices. <<NOTE: Nov. 25,
2025 - [H.R. 998]>>
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, <<NOTE: Internal Revenue
Service Math and Taxpayer Help Act.>>
SECTION 1. <<NOTE: 26 USC 1 note.>> SHORT TITLE.
This Act may be cited as the ``Internal Revenue Service Math and
Taxpayer Help Act''.
SEC. 2. IMPROVEMENT OF NOTICES OF MATH OR CLERICAL ERROR.
(a) In General.--Section 6213(b)(1) of the Internal Revenue Code
of <<NOTE: 26 USC 6213.>> 1986 is amended--
(1) by striking ``errors.--If the taxpayer'' and inserting
``errors.--
``(A) In general.--If the taxpayer'',
(2) by striking ``Each notice'' in the second sentence and
inserting ``Subject to subparagraph (B), each notice'', and
(3) by adding at the end the following new subparagraph:
``(B) Specificity of math or clerical error
notice.--
``(i) In general.--The notice provided under
subparagraph (A) shall--
``(I) be sent to the taxpayer's last
known address,
``(II) describe the mathematical or
clerical error in comprehensive, plain
language, including--
``(aa) the type of error,
``(bb) the section of this
title to which the error
relates,
``(cc) a description of the
nature of the error, and
``(dd) the specific line of
the return on which the error
was made,
``(III) an itemized computation of
any direct or incidental adjustments to
be made to the return in correction of
the error, including any adjustment to
the amount of--
``(aa) adjusted gross
income,
``(bb) taxable income,
``(cc) itemized or standard
deductions,
``(dd) nonrefundable
credits,
``(ee) credits under section
24, 25A, 32, 35, or 36B, credits
claimed with respect to
[[Page 139 STAT. 660]]
undistributed long-term capital
gains on Form 2439, credits for
Federal taxes paid on fuels
claimed on Form 4136, and any
other refundable credits,
``(ff) income tax,
``(gg) other taxes,
``(hh) total tax,
``(ii) Federal income tax
withheld or excess tax withheld
under section 3101 or 3201(a),
``(jj) estimated tax
payments, including amount
applied from prior year's
return,
``(kk) refund or amount
owed,
``(ll) net operating loss
carryforwards, or
``(mm) credit carryforwards,
``(IV) include the telephone number
for the automated phone transcript
service, and
``(V) display the date by which the
taxpayer may request to abate any
assessment specified in such notice
pursuant to paragraph (2)(A), in bold,
font size 14, and immediately next to
the taxpayer's address on page 1 of the
notice.
``(ii) No lists of potential errors.--A notice
which provides multiple potential or alternative
errors which may be applicable to the return shall
not be sufficiently specific for purposes of
clause (i)(II); however, if multiple specific
errors apply to the return all such errors should
be listed.''.
(b) Notice of Abatement.--Paragraph (2) of section 6213(b) is
amended by adding at the end the following new subparagraph:
``(C) Notice.--Upon determination of an abatement
pursuant to subparagraph (A), the Secretary shall send
notice to the taxpayer of such abatement which--
``(i) is sent to the taxpayer's last known
address,
``(ii) describes the abatement in
comprehensive, plain language, and
``(iii) provides an itemized computation of
any adjustments to be made to the items described
in the notice of mathematical or clerical error,
including any changes to any item described in
paragraph (1)(B)(i)(III).''.
(c) <<NOTE: Time period. 26 USC 6213 note.>> Effective Date.--The
amendments made by this section shall apply to notices sent after the
date which is 12 months after the date of the enactment of this Act.
(d) <<NOTE: Deadline. 26 USC 6213 note.>> Procedures.--Not later
than 180 days after the date of the enactment of this Act, the Secretary
of the Treasury (or such Secretary's delegate) shall provide for
procedures by which a taxpayer may request an abatement referred to in
section 6213(b)(1)(B)(i)(V) of the Internal Revenue Code of 1986 in
writing, electronically, by telephone, or in person.
(e) <<NOTE: Deadline. 26 USC 6213 note.>> Pilot Program.--Not later
than 18 months after the date of the enactment of this Act, the
Secretary of the Treasury (or such Secretary's delegate), in
consultation with the National Taxpayer Advocate, shall--
(1) implement a pilot program to send a trial number of
notices, in an amount which is a statistically significant
portion of all such notices, of mathematical or clerical error
pursuant to section 6213(b) of the Internal Revenue Code of
[[Page 139 STAT. 661]]
1986 by certified or registered mail with e-signature
confirmation of receipt, and
(2) report to Congress, aggregated by the type of error
under section 6213(g) of such Code to which the notices relate,
on--
(A) the number of mathematical or clerical errors
noticed under the program and the dollar amounts
involved,
(B) the number of abatements of tax and the dollar
amounts of such abatements, and
(C) the effect of such pilot program on taxpayer
response and adjustments or abatements to tax,
with conclusions drawn about the effectiveness of certified or
registered mail, with and without return receipt, and any other
recommendations for improving taxpayer response rates.
Approved November 25, 2025.
LEGISLATIVE HISTORY--H.R. 998:
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HOUSE REPORTS: No. 119-42 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 171 (2025):
Mar. 31, considered and passed House.
Oct. 20, considered and passed Senate.
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