The Internal Revenue Service Math and Taxpayer Help Act (MATH Act; H.R. 998), which requires that the IRS provide specific information when it makes a tax return change due to a math or clerical error, was signed by President Trump today. Previously, when the IRS made a change to a taxpayer’s return due to a math or clerical error, the IRS could just make the change without providing much, if any, information to the taxpayer.
Pursuant to the MATH Act, a notice sent by the IRS containing changes due to a math or clerical error must include:
- A clear description of the error, including the type of error and the tax return line where the error was made;
- An itemized computation of adjustments that are required to correct the error;
- The phone number for the IRS’s automated transcript service; and
- The deadline for requesting an abatement of any penalties as a result of the error.
The MATH Act was supported by many professional tax organizations, including the AICPA.
Sign up for Spidell’s 2025/2026 Federal and California Tax Update webinar and get information on the most important issues facing your practice. Click here and register today.
Sign up for Spidell’s Flash E-mail — Get breaking news delivered to your inbox, plus other free analysis and information for tax professionals. Join our community and stay at the top of your game. Click here to sign up.
