US HB998

Amends Internal Revenue Code Section 6213(b)(1) to require IRS math and clerical error notices to describe errors in plain language, including error type, relevant tax code section, nature of error, and specific return line number

Requires notices to include itemized computations of all adjustments to adjusted gross income, taxable income, deductions, credits, taxes owed, refunds, and carryforwards

Mandates notices display the abatement request deadline in bold, 14-point font on page 1 next to the taxpayer's address, and include the automated phone transcript service number

Treasury Secretary must establish procedures within 180 days for taxpayers to request abatements in writing, electronically, by telephone, or in person

Requires implementation of a pilot program within 18 months to test sending notices via certified/registered mail with e-signature confirmation, with a report to Congress on effectiveness and taxpayer response rates