HR 998 ยท Internal Revenue Service Math and Taxpayer Help Act
Became Public Law No: 119-39.
- Introduced
- Feb 5, 2025
- Latest action
- Nov 25, 2025
- Sponsor
- Rep. Randy Feenstra [R-IA-4]
- Policy area
- Taxation
- Cosponsors
- 1
Summary
Internal Revenue Service Math and Taxpayer Help Act This bill 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 bill, 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 bill 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 bill 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.
Recent actions
- Nov 25, 2025 Became Public Law No: 119-39.
- Nov 25, 2025 Became Public Law No: 119-39.
- Nov 25, 2025 Signed by President.
- Nov 25, 2025 Signed by President.
- Nov 25, 2025 Presented to President.
- Nov 25, 2025 Presented to President.
- Oct 23, 2025 Message on Senate action sent to the House.
- Oct 20, 2025 Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
Votes
No recorded votes are available for this bill.