H.R. 998 · Where this bill is now
Became law
Public Law 119-39, Nov 25, 2025
What this bill does
In plain words · AI-written from the official summaryClearer IRS notices for tax errors
When the IRS finds a math or clerical error on your tax return, this act requires them to send you a detailed notice explaining exactly what went wrong. The notice must spell out the specific error, show the calculations needed to fix it, and tell you how to request that the IRS remove the incorrect tax charges. The IRS would also have to set up a pilot program to mail these notices by certified mail and provide multiple ways for you to ask for an abatement, or removal, of taxes wrongly assessed because of the error.
How it affects you
If you receive a notice from the IRS about a math or clerical error on your return, you'd get much clearer information about what happened and what to do about it. You'd have multiple options to request relief from any taxes charged due to the error, including by phone, in writing, electronically, or in person. This doesn't affect most people directly unless the IRS has flagged an error on your specific tax return.
Read the official summary (Public Law, Nov 25, 2025)
Internal Revenue Service Math and Taxpayer Help Act
This act requires the Internal Revenue Service (IRS) to provide specific information on a notice related to a math or clerical error, send a notice related to an abatement of taxes assessed due to a math or clerical error, provide procedures for requesting such an abatement, and implement a pilot program for sending notices of a math or clerical error.
Under the act, a notice sent by the IRS regarding a math or clerical error must include
• a clear description of the error, including the type of error and the specific federal tax return line on which the error was made;
• an itemized computation of adjustments required to correct the error;
• the telephone number for the automated transcript service; and
• the deadline for requesting an abatement of any tax assessed due to the error.
Further, the act requires the IRS to send a notice related to an abatement of tax assessed due to a math or clerical error that clearly describes the abatement and includes an itemized computation of adjustments to be made to the items described in the notice of the error.
This act also requires the IRS to
• provide procedures for requesting in writing, electronically, by phone, or in person an abatement of tax assessed due to a math or clerical error;
• implement a pilot program to send notices of a math or clerical error by certified or registered mail; and
• report to Congress certain information about the pilot program.
Written by AI (Claude) using only the official summary by the Congressional Research Service, the Library of Congress’s nonpartisan research staff. It can miss nuance, so check the official summary and the bill text for details.
1st SessionH. R. 998
AN ACT
Internal Revenue Service Math and Taxpayer Help Act
Sponsor: Rep. Randy Feenstra (R-IA-4) · Introduced Feb 5, 2025 · Taxation · 5 versions of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Nov 25, 2025: “Became Public Law No: 119-39.”