IRS MATH Act of 2025

Increased Clarity and Understanding: The bill requires the IRS to describe math or clerical errors in "comprehensive, plain language," including the type of error, the relevant section of the title, the nature of the error, and the specific line on the tax return where the error occurred (Section 2(a)(1)(B)(i)(II)).

Detailed Financial Transparency: Notices must include an "itemized computation" of adjustments to items such as adjusted gross income, taxable income, deductions, credits, and total tax (Section 2(a)(1)(B)(i)(III)).

Improved Accessibility to Help: The bill requires that notices include a "telephone number for the automated phone transcript service" (Section 2(a)(1)(B)(i)(IV)).

Clear Deadlines for Taxpayer Action: The date by which a taxpayer may request to abate an assessment must be displayed in "bold, font size 14" and placed "immediately next to the taxpayer's address on page 1 of the notice" (Section 2(a)(1)(B)(i)(V)).

Better Communication of Abatements: If a tax abatement is determined, the Secretary must send a notice that describes the abatement in "comprehensive, plain language" and provides an "itemized computation of any adjustments" (Section 2(b)(C)).

Established Methods for Requesting Abatements: The Secretary must provide procedures for taxpayers to request an abatement "in writing, electronically, by telephone, or in person" (Section 2(d)).