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S. 608Senate119th Congress (2025-2027)In Committee

IRS MATH Act of 2025

Sponsored by Elizabeth WarrenSen. Elizabeth Warren (D-MA)
Introduced February 18, 2025

AI-Generated Summary

Updated November 24, 2025 at 2:34 AM UTC

The IRS MATH Act of 2025 updates the Internal Revenue Code to make math and clerical error notices more detailed and easier for taxpayers to understand. It mandates that notices include specific information about the error, how it changes tax amounts, a contact phone number, and a clearly highlighted deadline for requesting an abatement. The law also sets new rules for abatement notices, establishes timelines for implementation, and launches a pilot program to test certified‑mail delivery and report its impact.

Key Provisions

  • Amends the IRS notice rules so that any math or clerical error notice must be sent to the taxpayer’s last known address and must clearly explain the error in plain language, including the type of error, the tax code section involved, the specific line on the return, and an itemized calculation of how the error changes taxable income, deductions, credits, tax owed or refund.
  • Requires the notice to list the taxpayer’s phone number for an automated transcript service and to display, in bold 14‑point font, the deadline by which the taxpayer can request an abatement of the assessment.
  • Adds a separate notice requirement for any abatement, which must also be sent to the taxpayer’s address, describe the abatement in plain language, and provide an itemized recomputation of the affected tax items.
  • Makes the new notice requirements effective for notices sent more than 12 months after the law’s enactment.
  • Directs the Treasury Secretary to establish procedures within 180 days for taxpayers to request an abatement by mail, electronic means, phone, or in person.
  • Orders a pilot program, to begin within 18 months, that sends a statistically significant sample of error notices by certified or registered mail with e‑signature receipt, and requires a report to Congress on error types, amounts, abatements, and how the mailing method affects taxpayer response.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text: CR S613)

Finance Committee

February 18, 2025

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SenateIntro Referral

Introduced in Senate

February 18, 2025

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text: CR S613)

Finance Committee

February 18, 2025

Bill Text

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Introduced in SenateIssued February 18, 2025

II

119th CONGRESS

1st Session

S. 608

IN THE SENATE OF THE UNITED STATES

February 18, 2025

Ms. Warren (for herself and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

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

1.

Short title

This Act may be cited as the Internal Revenue Service Math and Taxpayer Help Act of 2025 or the IRS MATH Act of 2025.

2.

Improvement of notices of math or clerical error

(a)

In general

Section 6213(b)(1) of the Internal Revenue Code of 1986 is amended—

(1)

by striking errors.—If the taxpayer and inserting “errors.—

(A)

In general

If the taxpayer

,

(2)

by striking Each notice in the second sentence and inserting Subject to subparagraph (B), each notice, and

(3)

by adding at the end the following new subparagraph:

(B)

Specificity of math or clerical error notice

(i)

In general

The notice provided under subparagraph (A) shall—

(I)

be sent to the taxpayer’s last known address,

(II)

describe the mathematical or clerical error in comprehensive, plain language, including—

(aa)

the type of error,

(bb)

the section of this title to which the error relates,

(cc)

a description of the nature of the error, and

(dd)

the specific line of the return on which the error was made,

(III)

an itemized computation of any direct or incidental adjustments to be made to the return in correction of the error, including any adjustment to the amount of—

(aa)

adjusted gross income,

(bb)

taxable income,

(cc)

itemized or standard deductions,

(dd)

nonrefundable credits,

(ee)

credits under section 24, 25A, 32, 35, or 36B, credits claimed with respect to undistributed long-term capital gains on Form 2439, credits for Federal taxes paid on fuels claimed on Form 4136, and any other refundable credits,

(ff)

income tax,

(gg)

other taxes,

(hh)

total tax,

(ii)

Federal income tax withheld or excess tax withheld under section 3101 or 3201(a),

(jj)

estimated tax payments, including amount applied from prior year’s return,

(kk)

refund or amount owed,

(ll)

net operating loss carryforwards, or

(mm)

credit carryforwards,

(IV)

include the telephone number for the automated phone transcript service, and

(V)

display the date by which the taxpayer may request to abate any assessment specified in such notice pursuant to paragraph (2)(A), in bold, font size 14, and immediately next to the taxpayer’s address on page 1 of the notice.

(ii)

No lists of potential errors

A notice which provides multiple potential or alternative errors which may be applicable to the return shall not be sufficiently specific for purposes of clause (i)(II); however, if multiple specific errors apply to the return all such errors should be listed.

.

(b)

Notice of abatement

Paragraph (2) of section 6213(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

(C)

Notice

Upon determination of an abatement pursuant to subparagraph (A), the Secretary shall send notice to the taxpayer of such abatement which—

(i)

is sent to the taxpayer’s last known address,

(ii)

describes the abatement in comprehensive, plain language, and

(iii)

provides an itemized computation of any adjustments to be made to the items described in the notice of mathematical or clerical error, including any changes to any item described in paragraph (1)(B)(i)(III).

.

(c)

Effective date

The amendments made by this section shall apply to notices sent after the date which is 12 months after the date of the enactment of this Act.

(d)

Procedures

Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury (or such Secretary's delegate) shall provide for procedures by which a taxpayer may request an abatement pursuant to section 6213(b)(1)(B)(i)(V) of the Internal Revenue Code of 1986 in writing, electronically, by telephone, or in person.

(e)

Pilot program

Not later than 18 months after the date of the enactment of this Act, the Secretary of the Treasury (or such Secretary's delegate), in consultation with the National Taxpayer Advocate, shall—

(1)

implement a pilot program to send a trial number of notices, in an amount which is a statistically significant portion of all such notices, of mathematical or clerical error pursuant to section 6213(b) of the Internal Revenue Code of 1986 by certified or registered mail with e-signature confirmation of receipt, and

(2)

report to Congress, aggregated by the type of error under section 6213(g) of such Code to which the notices relate, on—

(A)

the number of mathematical or clerical errors noticed under the program and the dollar amounts involved,

(B)

the number of abatements of tax and the dollar amounts of such abatements, and

(C)

the effect of such pilot program on taxpayer response and adjustments or abatements to tax,

with conclusions drawn about the effectiveness of certified mail, with and without return receipt, and any other recommendations for improving taxpayer response rates.