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IRS MATH Act of 2025
3/13/2025, 1:08 AM
Summary of Bill S 608
Bill 119 s 608, also known as the "Math Error Notification Act of 2021," aims to make changes to the Internal Revenue Code of 1986 in order to enhance the information provided on math and clerical error notices sent to taxpayers by the Internal Revenue Service (IRS).
The bill requires the IRS to include additional details on these notices, such as a clear explanation of the error that was made, the specific section of the tax code that was violated, and the calculation used to determine the error. This information is intended to help taxpayers better understand why the error occurred and how it was calculated, making it easier for them to correct the mistake and avoid future errors.
Furthermore, the bill also requires the IRS to provide taxpayers with a reasonable amount of time to respond to these notices and correct the error before any penalties or interest are assessed. This provision is designed to ensure that taxpayers have a fair opportunity to address any mistakes and avoid unnecessary financial burdens. Overall, Bill 119 s 608 seeks to improve transparency and communication between the IRS and taxpayers when it comes to math and clerical errors, ultimately aiming to make the tax system more fair and efficient for all parties involved.
The bill requires the IRS to include additional details on these notices, such as a clear explanation of the error that was made, the specific section of the tax code that was violated, and the calculation used to determine the error. This information is intended to help taxpayers better understand why the error occurred and how it was calculated, making it easier for them to correct the mistake and avoid future errors.
Furthermore, the bill also requires the IRS to provide taxpayers with a reasonable amount of time to respond to these notices and correct the error before any penalties or interest are assessed. This provision is designed to ensure that taxpayers have a fair opportunity to address any mistakes and avoid unnecessary financial burdens. Overall, Bill 119 s 608 seeks to improve transparency and communication between the IRS and taxpayers when it comes to math and clerical errors, ultimately aiming to make the tax system more fair and efficient for all parties involved.
Congressional Summary of S 608
Internal Revenue Service Math and Taxpayer Help Act of 2025 or the IRS MATH Act of 2025
This bill requires the Internal Revenue Service (IRS) to provide specific information on a notice related to a math or clerical error, send a notice related to an abatement of taxes assessed due to a math or clerical error, provide procedures for requesting such an abatement, and implement a pilot program for sending notices of a math or clerical error.
Under the bill, a notice sent by the IRS regarding a math or clerical error must include
- a clear description of the error and the specific federal tax return line on which the error was made,
- an itemized computation of adjustments required to correct the error,
- the telephone number for the automated transcript service, and
- the deadline for requesting an abatement of any tax assessed due to the error.
Further, the bill requires the IRS to send a notice related to an abatement of tax assessed due to a math or clerical error that clearly describes the abatement and includes an itemized computation of adjustments to be made to the items described in the notice of the error.
The bill also requires the IRS to
- provide procedures for requesting an abatement of tax assessed due to a math or clerical error,
- implement a pilot program to send notices of a math or clerical error by certified or registered mail, and
- report to Congress certain information about the pilot program.
Read the Full Bill
Current Status of Bill S 608
Bill S 608 is currently in the status of Bill Introduced since February 18, 2025. Bill S 608 was introduced during Congress 119 and was introduced to the Senate on February 18, 2025. Bill S 608's most recent activity was Read twice and referred to the Committee on Finance. as of February 18, 2025
Bipartisan Support of Bill S 608
Total Number of Sponsors
2Democrat Sponsors
2Republican Sponsors
0Unaffiliated Sponsors
0Total Number of Cosponsors
1Democrat Cosponsors
0Republican Cosponsors
1Unaffiliated Cosponsors
0Policy Area and Potential Impact of Bill S 608
Primary Policy Focus
Alternate Title(s) of Bill S 608
A bill to amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.
A bill to amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.
Comments
Sponsors and Cosponsors of S 608
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