IIB 
119TH CONGRESS 
1ST SESSION 
H. R. 998 
IN THE SENATE OF THE UNITED STATES 
APRIL 1 (legislative day, MARCH 31), 2025 
Received; read twice and referred to the Committee on Finance 
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 Representa-
tives of the United States of America in Congress assembled, 
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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 pro-
vided 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, 
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‘‘(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 undistrib-
uted long-term capital gains on 
Form 2439, credits for Federal 
taxes paid on fuels claimed on 
Form 4136, and any other re-
fundable credits, 
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‘‘(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 
pay-
ments, 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 tran-
script 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. 
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‘‘(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 suf-
ficiently 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 sec-
tion 6213(b) is amended by adding at the end the fol-
lowing 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 
changes to any item described in para-
graph (1)(B)(i)(III).’’. 
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(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 tele-
phone, 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 con-
sultation 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 
mathematical or clerical error pursuant to section 
6213(b) of the Internal Revenue Code of 1986 by 
certified or registered mail with e-signature con-
firmation 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— 
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(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 abate-
ments to tax, 
with conclusions drawn about the effectiveness of 
certified or registered mail, with and without return 
receipt, and any other recommendations for improv-
ing taxpayer response rates. 
Passed the House of Representatives March 31, 
2025. 
Attest: 
KEVIN F. MCCUMBER, 
Clerk. 
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