119th Congress Taxation
S. 608: IRS MATH Act of 2025
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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 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.
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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.
The bill also requires the IRS to
- provide procedures for requesting 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 the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Bill Cassidy R-LAOriginal
Who scored on this bill
- 1Elizabeth Warren SponsorDrew cross-party cosponsors, introduced2 events+6
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Other bills by Elizabeth Warren
History
- Introduced in the Senate by Elizabeth Warren.
Show the full action history (2 actions)
- Introduced in Senate
- Read twice and referred to the Committee on Finance. (text: CR S613)