Internal Revenue Service Math and Taxpayer Help Act

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.