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
H. R. 998—2
undistributed long-term capital gains on 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 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); how-
ever, 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 tax-
payer 
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 Tax-
payer 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
H. R. 998—3
1986 by certified or registered mail with e-signature confirma-
tion 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.