Clearer IRS Notices: Detailed Tax Error Explanations and Abatement Deadlines.
This law mandates that the IRS must provide significantly clearer and more detailed notices when correcting mathematical or clerical errors on tax returns. Citizens will receive a plain language explanation of the exact error, including the specific line on the form and a full itemized computation of all financial adjustments. These changes aim to help taxpayers understand why their return was altered and how they can quickly challenge the assessment.
Key points
Error notices must use plain language and pinpoint the exact line on the tax return that contains the mistake.
The IRS must provide a detailed breakdown of how the error affects income, deductions, credits, and the final amount owed or refunded.
The deadline to request an abatement (cancellation) of the tax assessment must be clearly displayed (large, bold font) on the first page of the notice.
The IRS must establish new procedures for taxpayers to request abatement via writing, phone, or electronically.
Expired
Additional Information
Print number: 118_S_4549
Sponsor: Sen. Warren, Elizabeth [D-MA]
Process start date: 2024-06-13