II 

118TH CONGRESS 

2D SESSION S. 4549 

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 

JUNE 13, 2024 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Internal Revenue Serv5 ice Math and Taxpayer Help Act of 2024’’ or the ‘‘IRS 

6 MATH Act of 2024’’. 

7 SEC. 2. IMPROVEMENT OF NOTICES OF MATH OR CLERICAL 

8 ERROR. 

9 (a) IN GENERAL.—Section 6213(b)(1) of the Internal 

10 Revenue Code of 1986 is amended— 


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•S 4549 IS

1 (1) by striking ‘‘ERRORS.—If the taxpayer’’ and 

2 inserting ‘‘ERRORS.— 

3 ‘‘(A) IN GENERAL.—If the taxpayer’’, 

4 (2) by striking ‘‘Each notice’’ in the second sen5 tence and inserting ‘‘Subject to subparagraph (B), 

6 each notice’’, and 

7 (3) by adding at the end the following new sub8 paragraph: 

9 ‘‘(B) SPECIFICITY OF MATH OR CLERICAL

10 ERROR NOTICE.— 

11 ‘‘(i) IN GENERAL.—The notice pro12 vided under subparagraph (A) shall— 

13 ‘‘(I) be sent to the taxpayer’s last 

14 known address, 

15 ‘‘(II) describe the mathematical 

16 or clerical error in comprehensive, 

17 plain language, including— 

18 ‘‘(aa) the type of error, 

19 ‘‘(bb) the section of this title 

20 to which the error relates, 

21 ‘‘(cc) a description of the 

22 nature of the error, and 

23 ‘‘(dd) the specific line of the 

24 return on which the error was 

25 made, 


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1 ‘‘(III) an itemized computation of 

2 any direct or incidental adjustments 

3 to be made to the return in correction 

4 of the error, including any adjustment 

5 to the amount of— 

6 ‘‘(aa) adjusted gross income, 

7 ‘‘(bb) taxable income, 

8 ‘‘(cc) itemized or standard 

9 deductions, 

10 ‘‘(dd) nonrefundable credits, 

11 ‘‘(ee) credits under section 

12 24, 25A, 32, 35, or 36B, credits 

13 claimed with respect to undistrib14 uted long-term capital gains on 

15 Form 2439, credits for Federal 

16 taxes paid on fuels claimed on 

17 Form 4136, and any other re18 fundable credits, 

19 ‘‘(ff) income tax, 

20 ‘‘(gg) other taxes, 

21 ‘‘(hh) total tax, 

22 ‘‘(ii) Federal income tax 

23 withheld or excess tax withheld 

24 under section 3101 or 3201(a), 


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1 ‘‘(jj) estimated tax pay2 ments, including amount applied 

3 from prior year’s return, 

4 ‘‘(kk) refund or amount 

5 owed, 

6 ‘‘(ll) net operating loss 

7 carryforwards, or 

8 ‘‘(mm) credit carryforwards, 

9 ‘‘(IV) include the telephone num10 ber for the automated phone tran11 script service, and 

12 ‘‘(V) display the date by which 

13 the taxpayer may request to abate any 

14 assessment specified in such notice 

15 pursuant to paragraph (2)(A), in bold, 

16 font size 14, and immediately next to 

17 the taxpayer’s address on page 1 of 

18 the notice. 

19 ‘‘(ii) NO LISTS OF POTENTIAL ER20 RORS.—A notice which provides multiple 

21 potential or alternative errors which may 

22 be applicable to the return shall not be suf23 ficiently specific for purposes of clause 

24 (i)(II); however, if multiple specific errors 


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1 apply to the return all such errors should 

2 be listed.’’. 

3 (b) NOTICE OF ABATEMENT.—Paragraph (2) of sec4 tion 6213(b) is amended by adding at the end the fol5 lowing new subparagraph: 

6 ‘‘(C) NOTICE.—Upon determination of an 

7 abatement pursuant to subparagraph (A), the 

8 Secretary shall send notice to the taxpayer of 

9 such abatement which— 

10 ‘‘(i) is sent to the taxpayer’s last 

11 known address, 

12 ‘‘(ii) describes the abatement in com13 prehensive, plain language, and 

14 ‘‘(iii) provides an itemized computa15 tion of any adjustments to be made to the 

16 items described in the notice of mathe17 matical or clerical error, including any 

18 changes to any item described in para19 graph (1)(B)(i)(III).’’. 

20 (c) EFFECTIVE DATE.—The amendments made by 

21 this section shall apply to notices sent after the date which 

22 is 12 months after the date of the enactment of this Act. 

23 (d) PROCEDURES.—Not later than 180 days after the 

24 date of the enactment of this Act, the Secretary of the 

25 Treasury (or such Secretary’s delegate) shall provide for 


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1 procedures by which a taxpayer may request an abatement 

2 pursuant to section 6213(b)(1)(B)(i)(V) of the Internal 

3 Revenue Code of 1986 in writing, electronically, by tele4 phone, or in person. 

5 (e) PILOT PROGRAM.—Not later than 18 months 

6 after the date of the enactment of this Act, the Secretary 

7 of the Treasury (or such Secretary’s delegate), in con8 sultation with the National Taxpayer Advocate, shall— 

9 (1) implement a pilot program to send a trial 

10 number of notices, in an amount which is a statis11 tically significant portion of all such notices, of 

12 mathematical or clerical error pursuant to section 

13 6213(b) of the Internal Revenue Code of 1986 by 

14 certified or registered mail with e-signature con15 firmation of receipt, and 

16 (2) report to Congress, aggregated by the type 

17 of error under section 6213(g) of such Code to 

18 which the notices relate, on— 

19 (A) the number of mathematical or clerical 

20 errors noticed under the program and the dollar 

21 amounts involved, 

22 (B) the number of abatements of tax and 

23 the dollar amounts of such abatements, and 


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1 (C) the effect of such pilot program on 

2 taxpayer response and adjustments or abate3 ments to tax, 

4 with conclusions drawn about the effectiveness of 

5 certified mail, with and without return receipt, and 

6 any other recommendations for improving taxpayer 

7 response rates. 

Æ 


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