Internal Revenue Service Math and Taxpayer Help Act

Today's wording of each part of the law, with what was struck out and added. Each change also gives the bill's own instruction, word for word.

1. 26 U.S.C. 6213(b)(1)changedby H.R. 998 Sec. 2(a)

   The bill says: by striking "errors.—If the taxpayer" and inserting “errors.—

   Bill text · Current law (26 U.S.C. 6213)

2. 26 U.S.C. 6213(b)(1)changedby H.R. 998 Sec. 2(a)

   …after petition to the Tax Court), and the taxpayer shall have no right to file a petition with the Tax Court based on such notice, nor shall such assessment or collection be prohibited by the provisions of subsection (a) of this section. Each noticeSubject to subparagraph (B), each notice under this paragraph shall set forth the error alleged and an explanation thereof.

   The bill says: by striking "Each notice" in the second sentence and inserting "Subject to subparagraph (B), each notice", and

   Bill text · Current law (26 U.S.C. 6213)

3. 26 U.S.C. 6213(b)(1)added (B)by H.R. 998 Sec. 2(a)

   (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.

   The bill says: by adding at the end the following new subparagraph:

   Bill text · Current law (26 U.S.C. 6213)

From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.