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US SB608

Bill

Status

Introduced

2/18/2025

Primary Sponsor

Elizabeth Warren

Click for details

Origin

Senate

119th Congress

AI Summary

  • Requires IRS math and clerical error notices to include specific details: the type of error, applicable tax code section, nature of the error, and the exact line on the return where the error occurred

  • Mandates itemized computations showing all adjustments to adjusted gross income, taxable income, deductions, credits, taxes, refunds, and carryforwards resulting from the correction

  • Requires the abatement request deadline to be displayed prominently in bold, 14-point font on page 1 of the notice, along with the automated phone transcript service number

  • Directs Treasury to establish procedures within 180 days allowing taxpayers to request abatements in writing, electronically, by phone, or in person

  • Requires a pilot program within 18 months to test sending notices via certified mail with e-signature confirmation, with a congressional report on effectiveness and taxpayer response rates

Legislative Description

IRS MATH Act of 2025 Internal Revenue Service Math and Taxpayer Help Act of 2025

Taxation

Last Action

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

2/18/2025

Committee Referrals

Finance2/18/2025

Full Bill Text

No bill text available