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On December 1, the Internal Revenue Service (IRS) Math and Taxpayer Help Act (H.R. 998) was signed into law. The new law aims to assist taxpayers by requiring the IRS to explain math and clerical errors found on tax returns and include a computation of the adjustments required to correct the errors.
The new law institutes a pilot program that requires the expanded notices to be sent by mail. The notices must also include the deadline to respond to the adjustment and the ability to request abatement of the tax assessed. The law requires the IRS to submit a report to Congress that includes information related to the errors and abatements.
Current IRS notices often contain generic or vague statements that the information on the tax return is incorrect, often including multiple possible issues without reference to the specific issue in the return. Internal Revenue Code 6213(b) states that IRS notices must include the error and an explanation, but this has been interpreted in various ways.
Both the American Institute of CPAs (AICPA) and the National Taxpayer Advocate applauded the passage of the IRS Math and Taxpayer Help Act. Melanie Lauridsen, the Vice President of Tax Policy & Advocacy for AICPA shared, “The IRS Math and Taxpayer Help Act represents common-sense reform that enhances IRS operations and improves the taxpayer experience. This new law directly addresses long-standing issues with how the IRS communicates and resolves mathematical or clerical errors on tax returns. By expanding access to abatement procedures and establishing a pilot program for better communication, this law provides greater fairness and due process, reduces confusion and stress and offers taxpayers improved access to remedies.”
The new law will require specific explanations and the deadline for requesting an abatement. Tax professionals believe this will empower taxpayers to better understand their returns and how to correct any errors.
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