Overview
- The House passed H.R. 998 in March and the Senate approved it unanimously on Oct. 20; if signed, the law takes effect 12 months later.
- Notices must identify the specific error in plain language, cite the relevant code section and affected return line, and include itemized computations and the automated transcript phone number.
- The deadline to request abatement or contest adjustments must appear in bold, 14-point type next to the taxpayer’s address on the first page.
- The IRS must send plain-language follow-up notices describing any abatement with itemized changes, and the Treasury Secretary must establish procedures for abatement requests.
- A pilot program with the National Taxpayer Advocate will test certified or registered mail with e-signature and report results to Congress, and the measure was championed by Sens. Elizabeth Warren and Bill Cassidy as IRS data show over 1.2 million math-error notices in 2023.