IRS MATH Act of 2025
IRS MATH Act of 2025
Plain Language Summary
# IRS MATH Act of 2025 - Plain Language Summary **What the Bill Would Do:** The IRS MATH Act would require the Internal Revenue Service to provide clearer, more detailed information when notifying taxpayers about math or clerical errors on their tax returns. Currently, when the IRS finds these types of errors, their notices can be confusing. This bill would mandate that IRS error notices include: a clear explanation of what went wrong, which specific line on the tax return was affected, a step-by-step breakdown of how the error was corrected, the phone number for the IRS automated transcript service, and a deadline for requesting that the tax adjustment be canceled.
The bill would also require the IRS to send a separate notice when tax is actually abated (canceled) due to an error, and to set up a pilot program to test improvements in how these notices are sent. **Who It Affects and Current Status:** This bill primarily affects individual taxpayers who receive IRS notices about errors on their returns—potentially millions of Americans. It would also affect the IRS, which would need to redesign its notice procedures and implement the new requirements. Senator Elizabeth Warren (D-MA) introduced the bill in the 119th Congress, and it is currently in committee, meaning it has not yet been voted on by the full Senate.
CRS Official Summary
Internal Revenue Service Math and Taxpayer Help Act of 2025 or the IRS MATH Act of 2025This bill 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.Under the bill, a notice sent by the IRS regarding a math or clerical error must includea clear description of the 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, andthe deadline for requesting an abatement of any tax assessed due to the error.Further, the bill 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.The bill also requires the IRS toprovide procedures for requesting 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, andreport to Congress certain information about the pilot program.
Latest Action
Read twice and referred to the Committee on Finance. (text: CR S613)