IRS Tax Error Notices Must Be Clearer and Detail Specific Adjustments.
This Act mandates that the IRS provide significantly clearer and more detailed notices when identifying mathematical or clerical errors on tax returns. Citizens will receive a comprehensive, plain language description of the error, including the specific line item and tax code section affected, making it easier to understand the correction. Furthermore, the notices must prominently display the deadline and methods available for the taxpayer to challenge the assessment, enhancing taxpayer rights.
Key points
The IRS must use plain language and provide comprehensive details for every tax error, including the specific line on the return where the error occurred.
Notices must include an itemized computation of all financial adjustments resulting from the correction (e.g., changes to income, credits, or refund amounts).
The deadline for requesting an abatement (cancellation of the assessment) must be clearly displayed (bold, font size 14) on the first page of the notice.
A pilot program will test sending error notices via certified or registered mail with electronic receipt confirmation to improve delivery effectiveness.
Expired
Additional Information
Print number: 118_HR_8067
Sponsor: Rep. Feenstra, Randy [R-IA-4]
Process start date: 2024-04-18