The "IRS MATH Act of 2025" improves IRS notices regarding math or clerical errors by requiring detailed explanations of errors, informing taxpayers of abatement options, and implementing a pilot program for certified mail delivery of notices.
Elizabeth Warren
Senator
MA
The IRS MATH Act of 2025 amends the Internal Revenue Code to improve IRS notices regarding math or clerical errors by requiring more detailed explanations of errors, informing taxpayers of abatement options, and implementing a pilot program for certified mail delivery of notices. The Act mandates that the IRS provide clear, specific information about the error, including the relevant tax code section and line number, and establishes procedures for taxpayers to request abatements. Additionally, the Treasury Secretary must conduct a pilot program using certified mail for error notices and report the program's effectiveness to Congress.
IRS MATH Act of 2025: Clearer Tax Error Notices, Easier Abatements Coming
The "Internal Revenue Service Math and Taxpayer Help Act of 2025," or IRS MATH Act, aims to make dealing with tax errors a lot less painful. This bill, if passed, forces the IRS to get way more specific when they tell you about a math mistake on your return.
No More Guessing Games with Your Taxes
Right now, the IRS can send pretty vague notices about errors. This bill changes that. Starting a year after it's enacted, the IRS will have to send notices that clearly spell things out. This includes the exact type of error, the specific tax code section it relates to, a detailed description of what went wrong, and exactly which line on your return has the issue (SEC. 2). They also have to break down any changes to your income, deductions, credits – the whole nine yards – in an itemized list. Plus you will get the number for the automated phone transcript service. No more cryptic messages!
Getting Your Money Back (If You're Owed It)
Ever heard of a tax abatement? It's basically a reduction in your taxes. If the IRS approves one for you, this bill requires them to send a clear explanation, including an itemized calculation of the changes (SEC. 2). They can't just say, "We fixed it." They have to show their work.
Making It Easier to Fight Back
Within 180 days of the bill becoming law, the IRS has to set up ways for you to request an abatement – in writing, online, by phone, or even in person (SEC. 2). Think of it like disputing a charge on your credit card, but for your taxes. The bill also requires a clear date, in bold, 14-point font, for requesting an abatement, placed right next to your address on the notice's first page.
Testing a New Delivery System
There's also a pilot program coming within 18 months. The IRS, along with the National Taxpayer Advocate, will start sending a bunch of these error notices by certified or registered mail, requiring an e-signature to confirm you got it (SEC. 2). It's like making sure you sign for an important package – they want to know you actually received the notice. They'll then report back to Congress on whether this actually helps people respond and fix their tax issues (SEC. 2).
The Big Picture
This bill is all about making the IRS more transparent and user-friendly. It's designed to help you understand what's going on with your taxes, especially if there's a mistake. While setting up new systems (like the electronic abatement requests and the certified mail program) might have some initial costs, the long-term goal is to make things smoother for both taxpayers and the IRS.