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.
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