An official website of the U.S. Gov An official website of the U.S. Gov
The National Taxpayer Advocate applauds Congress for enacting the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998) – a long-overdue reform that strengthens taxpayer rights, improves transparency, and ensures fairness in IRS communications. It was announced earlier today that the President has signed the bill into law, marking a significant milestone for taxpayer protections.
Typically, the IRS issues several million “math error” notices annually — letters informing taxpayers of discrepancies or clerical issues on their returns and summarily assessing additional tax. These notices arise under Internal Revenue Code § 6213(b), which allows the IRS to make quick adjustments without first issuing a formal “notice of deficiency.” While math error authority helps the IRS quickly fix certain mistakes, overreliance on automated or math error assessments shifts the balance away from taxpayer rights and toward administrative convenience. While intended to streamline processing, math error notices carry serious consequences.
It is important for taxpayers to understand they only have 60 days to request abatement of the IRS’s adjustment. If they fail to act within that 60-day window, the assessment becomes final, and they generally lose their right to challenge the IRS’s position in Tax Court. Usually, once a tax has been assessed, the taxpayer’s only remedy if they disagree with the IRS is to pay the tax, submit a claim for refund, and, if necessary, file a refund suit in either the U.S. district court or the U.S. Court of Federal Claims.
Unfortunately, math error notices often leave taxpayers confused or unaware of their rights. Notices can be vague, failing to explain what the IRS changed or why. In some cases, notices have even omitted the critical 60-day abatement information altogether, leaving taxpayers uncertain about what action to take.
Clarity and transparency in IRS communications are essential to protecting taxpayers’ rights. This legislation makes that clarity a statutory requirement.
In February 2025, Rep. Randy Feenstra (R-IA), together with co-sponsor Rep. Brad Schneider (D-IL), introduced the bill in the House. In the Senate, Sen. Elizabeth Warren (D-MA) and Sen. Bill Cassidy (R-LA) led companion legislation. This strong bipartisan, bicameral partnership reflects a shared commitment to improving fairness, transparency, and clarity in tax administration. The House passed the bill on a voice vote and the Senate passed it by unanimous consent, underscoring the broad consensus that taxpayers deserve clear, understandable communication from the IRS.
The new law directly addresses long-standing issues that the National Taxpayer Advocate has highlighted for years – concerns detailed in the Purple Book’s Legislative Recommendation, “Require That Math Error Notices Describe the Reason(s) for the Adjustment With Specificity, Inform Taxpayers They May Request Abatement Within 60 Days, and Be Mailed by Certified or Registered Mail.”
By requiring the IRS to clearly describe the specific error, inform taxpayers of their 60-day right to request abatement, and establish a pilot program whereby the IRS will send these critical notices by certified or registered mail, the legislation strengthens taxpayer protections, promotes transparency, and enhances trust in the fairness of the tax system.
Senators Mike Crapo (R-ID) and Ron Wyden (D-OR) played a key role in elevating this issue through their inclusion of the Math Error provisions in the Taxpayer Assistance and Service Act (TAS Act) discussion draft released earlier this year. Their leadership and bipartisan cooperation helped build the foundation for the reforms that have now become law.
Under current law (IRC § 6213(b)), the IRS must include “the error alleged and an explanation thereof” in a math error notice – but that requirement has been loosely interpreted. Many notices only contain generic descriptions, such as “your income or deductions were calculated incorrectly” or “a dependent’s Social Security number is missing or invalid.” Some even list multiple possible issues without indicating which specific one applies, leaving taxpayers to guess about the actual problem and what documentation might fix it.
Specifically, the new law requires the IRS to include in the notice:
For example, instead of a notice saying merely “There is an error in your Recovery Rebate Credit,” the notice must specify something like:
“We adjusted line 30 of your Form 1040 because our records show you already received the full Recovery Rebate Credit amount for which you were eligible. As a result, you are not entitled to claim an additional credit.”
By requiring specific, line-item explanations, taxpayers will know what the IRS changed and why – empowering them to check their records and understand how to request an abatement within the 60-day period.
This clarity provides several important benefits:
This reform mirrors the National Taxpayer Advocate’s Legislative Recommendation #9 in the 2025 Purple Book – which called for Congress to amend §6213(b)(1) to require a detailed explanation of the specific error, including the line number on the return or schedule involved. The recommendation emphasized that many taxpayers never fully understood their math error adjustments because the IRS’s notices failed to pinpoint what triggered them.
“No one should have to spend a fortune on a lawyer or hours trying to figure out what went wrong on their taxes when the IRS already knows the answer,” Senator Elizabeth Warren said in a statement. “Our bill is a common-sense bipartisan solution to protect taxpayers and help put more money in their pockets.” “Americans should have every opportunity to keep their hard-earned income,” said Senator Bill Cassidy. On the House side, Ways and Means Chairman Jason Smith and bill sponsor Cong. Feenstra issued a statement today announcing the President has signed the bill into law.
The Internal Revenue Service Math and Taxpayer Help Act strengthens taxpayer rights and reaffirms a core principle of tax administration: that every taxpayer deserves clear, accurate, and timely communication from their government. With the President’s signature, this bipartisan reform has now become law – ensuring fairer, more transparent IRS communications for millions of taxpayers.
With overwhelming bipartisan support and unanimous House and Senate approval, the law stands as a model of practical, taxpayer-focused reform.
The views expressed in this blog are solely those of the National Taxpayer Advocate. The National Taxpayer Advocate presents an independent taxpayer perspective that does not necessarily reflect the position of the IRS, the Treasury Department, or the Office of Management and Budget. NTA Blog posts are generally not updated after publication. Posts are accurate as of the original publication date.