On Oct. 20, 2025, the U.S. Senate unanimously passed the Internal Revenue Service Math and Taxpayer Help Act (IRS MATH Act), which will take effect 12 months after the president signs it. The IRS MATH Act amends Section 6213(b) of the Internal Revenue Code to ensure taxpayers are notified of any changes or adjustments to their tax returns and are given time to challenge those adjustments if necessary.
Congress passed the MATH Act to reform math and clerical error notice procedure and “level the playing field” for taxpayers based on recommendations from the National Taxpayer Advocate and other nongovernment organizations like the American Institute of Certified Public Accountants.
Summary of the MATH Act
Math and Clerical Error Notices: Under the IRS MATH Act, math and clerical error notices must meet new requirements for specificity and transparency. Section 6213(b) now requires the Internal Revenue Service to issue notices that adhere to the following requirements:
- Clear description of the error: Notices must use plain language to identify the type of error, the applicable section of the Internal Revenue Code relating to the error, and the specific line on the tax return affected.
- Itemized computation of error: Notices must explain any direct or incidental adjustments made to the return, including changes to adjusted gross income, taxable income, deductions, credits, and tax liability.
- Contact information: Notices must provide the telephone number for the IRS automated transcript service.
- Bolded response deadline: The 60-day window to request abatement or challenge the IRS’s determination must be shown in bold, size 14 font, immediately next to the taxpayer’s address on the notice’s first page.
- Prohibition of error lists: Notices must state the specific error in a return rather than listing multiple potential or alternative mistakes. If more than one specific error applies to a return, the notice may list each of those errors.
- Notice of abatement determination: When an abatement is made, the IRS must send a follow-up notice that describes the abatement in plain language and provides an itemized computation of adjustments.
Pilot Program for Certified Mail Notices: The MATH Act implements a pilot program for the IRS to evaluate the efficacy of math or clerical error notices sent by certified or registered mail with e-signature confirmation of receipt. The IRS must administer this program with the National Taxpayer Advocate and report to Congress on its effectiveness, including error types, response rates, and abatement statistics.
Potential Consequences to Taxpayers
Congress enacted this legislation to provide taxpayers with clear, actionable error notices, reducing the risk of missed appeal opportunities and erroneous assessments. The MATH act requires specificity and plain language for math and clerical error notices to address the “notoriously vague” notices currently issued. These changes aim to give taxpayers an opportunity to understand and challenge adjustments to their tax return.
Conclusion
The IRS MATH Act reflects Congress’s commitment to improving taxpayer communications and protecting taxpayer rights. Taxpayers should review these new notice requirements and consult with their tax advisors to understand how the IRS MATH Act’s changes may affect their response obligations to math and clerical error notices.