119-s608

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 608 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 608

 To amend the Internal Revenue Code of 1986 to require additional 
 information on math and clerical error notices.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 February 18, 2025

Ms. Warren (for herself and Mr. Cassidy) introduced the following bill; 
 which was read twice and referred to the Committee on Finance

_______________________________________________________________________

 A BILL

 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 of 2025'' or the ``IRS MATH Act of 2025''.

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) of the 
Internal Revenue Code of 1986 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 pursuant to 

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 
 mail, with and without return receipt, and any other 
 recommendations for improving taxpayer response rates.
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