IB 
Union Calendar No. 29 
119TH CONGRESS 
1ST SESSION 
H. R. 998 
[Report No. 119–42] 
To amend the Internal Revenue Code of 1986 to require additional 
information on math and clerical error notices. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 5, 2025 
Mr. FEENSTRA (for himself and Mr. SCHNEIDER) introduced the following 
bill; which was referred to the Committee on Ways and Means 
MARCH 27, 2025 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on February 5, 2025] 
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A BILL 
To amend the Internal Revenue Code of 1986 to require 
additional information on math and clerical error notices. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Internal Revenue Serv-
ice 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 sen-
tence and inserting ‘‘Subject to subparagraph (B), 
each notice’’, and 
(3) by adding at the end the following new sub-
paragraph: 
‘‘(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, 
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‘‘(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 na-
ture 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 undistrib-
uted long-term capital gains on 
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Form 2439, credits for Federal 
taxes paid on fuels claimed on 
Form 4136, and any other refund-
able 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 num-
ber for the automated phone transcript 
service, and 
‘‘(V) display the date by which the 
taxpayer may request to abate any as-
sessment specified in such notice pur-
suant to paragraph (2)(A), in bold, 
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font size 14, and immediately next to 
the taxpayer’s address on page 1 of the 
notice. 
‘‘(ii) NO
LISTS
OF
POTENTIAL
ER-
RORS.—A notice which provides multiple 
potential or alternative errors which may be 
applicable to the return shall not be suffi-
ciently 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 com-
prehensive, plain language, and 
‘‘(iii) provides an itemized computa-
tion of any adjustments to be made to the 
items described in the notice of mathe-
matical or clerical error, including any 
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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 Treas-
ury (or such Secretary’s delegate) shall provide for proce-
dures by which a taxpayer may request an abatement re-
ferred to in section 6213(b)(1)(B)(i)(V) of the Internal Rev-
enue 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 statis-
tically significant portion of all such notices, of math-
ematical 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 re-
ceipt, and 
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(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 tax-
payer response and adjustments or abatements to 
tax, 
with conclusions drawn about the effectiveness of cer-
tified or registered mail, with and without return re-
ceipt, and any other recommendations for improving 
taxpayer response rates. 
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Union Calendar No. 29 
119TH CONGRESS 
1ST SESSION 
H. R. 998 
[Report No. 119–42] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
require additional information on math and cler-
ical error notices. 
MARCH 27, 2025 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
22:27 Mar 27, 2025
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