IRS Math Error Notices Must Be Clearer and Help Taxpayers Respond.
This law mandates that the IRS must provide significantly clearer and more detailed notices when a math or clerical error is found on a tax return. Citizens will receive a plain language description of the exact error, its location on the form, and an itemized computation of the resulting financial adjustments, making it easier to understand and respond quickly. Crucially, the deadline to challenge the assessment must be prominently displayed on the first page.
Key points
Error notices must use plain language and specify the exact location of the error (e.g., specific line of the return).
The IRS must provide an itemized breakdown of all financial adjustments (e.g., income, credits, refunds) resulting from the error.
The deadline to request an abatement (cancellation) of the assessment must be displayed in bold, large font on the first page of the notice.
A pilot program is established to test sending notices via certified mail to improve taxpayer response rates.
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