S. 608 · 119th Congress
IRS MATH Act of 2025
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D
WarrenSponsor1 cosponsor · 1 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Internal Revenue Service Math and Taxpayer Help Act of 2025 or the IRS MATH Act of 2025
What it does: CRS summary · Introduced in Senate · Feb 18, 2025
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: IRS MATH Act of 2025
Also known as: Internal Revenue Service Math and Taxpayer Help Act of 2025
Latest action (Feb 18, 2025): Read twice and referred to the Committee on Finance. (text: CR S613)
Policy area: Taxation · Origin: Senate · Introduced: Feb 18, 2025
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.