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EconomyH.R. 998Comments

Internal Revenue Service Math and Taxpayer Help Act

Official title: To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.

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Where the Bill Stands

  1. Introduced, done
  2. Committee, done
  3. Floor Vote, done
  4. Outcome, shown after you vote

What This Bill Does

This act 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 act, a notice sent by the IRS regarding a math or clerical error must include

  • a clear description of the error, including the type of 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 act 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.

This act also requires the IRS to

  • provide procedures for requesting in writing, electronically, by phone, or in person 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.

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Related Documents

Bill on Congress.govWeb Page ↗ (opens in a new tab)

Timeline

  1. House floor actionsPresented to President.
  2. Library of CongressSigned by President.
  3. Became Law
  4. SenateMessage on Senate action sent to the House.
  5. SenateSenate Committee on Finance discharged by Unanimous Consent.
  6. Library of CongressPassed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  7. Floor Vote
  8. SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
  9. House floor actionsMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  10. House floor actionsReported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
  11. House committee actionsCommittee Consideration and Mark-up Session Held
  12. Library of CongressIntroduced in House
  13. House floor actionsReferred to the House Committee on Ways and Means.
  14. Introduced
  15. Committee

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