WASHINGTON — Legislation led by U.S. Sen. Bill Cassidy, M.D. (R-La.) to make Internal Revenue Service math error notices clearer and easier for taxpayers to understand has passed the Senate and now heads to President Trump’s desk for signature.
The Internal Revenue Service Math and Taxpayer Health (IRS MATH) Act seeks to improve communication between the IRS and taxpayers when corrections are made to returns containing simple math or clerical errors. The measure requires the IRS to clearly identify what changes are made, why they were made, and the deadline for taxpayers to respond.
“Americans should have every opportunity to keep their hard-earned income,” Cassidy said. “If the IRS thinks someone made an honest mistake filing their taxes, the IRS should be clear about how to correct it.”
Under current law, the IRS can automatically correct certain math or clerical errors and adjust returns without the same challenge rights taxpayers have in other disputes. Taxpayers who receive these “math error” notices have 60 days to contest the decision before the IRS proceeds with collection. However, millions of taxpayers each year report confusion over vague notices that fail to specify what error occurred or how to respond.
The IRS MATH Act directs the agency to:
- Identify the line item being changed.
- Explain the reason for the change.
- Clearly list the response deadline for taxpayers.
- Notify taxpayers of abatement determinations.
- Establish new procedures through the U.S. Treasury for requesting an abatement of math or clerical adjustments, including by phone or in person.
- Create a pilot program with the National Taxpayer Advocate to test sending notices by certified or registered mail.
Cassidy introduced the bipartisan bill with U.S. Sen. Elizabeth Warren (D-Mass.), while U.S. Reps. Brad Schneider (D-Ill.) and Randy Feenstra (R-Iowa) sponsored the companion legislation in the House.
The measure follows improvements in taxpayer services during the 2024 filing season and aims to strengthen communication and fairness in IRS correspondence with taxpayers.