119-hr998

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 998 Enrolled Bill

    (ENR) ]

 H.R.998

 One Hundred Nineteenth Congress

 of the

 United States of America

 AT THE FIRST SESSION

 Begun and held at the City of Washington on Friday,
 the third day of January, two thousand and twenty-five

 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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. 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 
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 
 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) 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) 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) 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 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.

 Speaker of the House of Representatives.

 Vice President of the United States and 
 President of the Senate.