A new law hopes to put an end to confusing tax notices from the IRS.
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Tired of confusing IRS notices? You could see a difference in some notices, thanks to the Internal Revenue Service Math and Taxpayer Assistance Act (HR 998), which was signed into law this month. The new law has been widely praised by the National Taxpayer Advocate as a long-term step toward clearer and fairer IRS communication with taxpayers.
The IRS Math Act requires the IRS to change the format of millions of “math error” notices. Although these notifications are intended to quickly handle simple errors, they have often been characterized as vague and confusing. The result is that many taxpayers struggle to understand exactly what the IRS changed on their tax return or how to challenge it.
The new law fixes these problems by requiring the IRS to explain exactly what the agency believes is wrong, why it made the adjustment, and what rights the taxpayer has to challenge that action.
Mathematical errors
Math error notices are authorized under Internal Revenue Code section 6213(b), which allows the IRS to immediately assess additional tax without going through the normal deficiency process. By law, this shortcut is only allowed for simple, obvious errors—math mistakes, using the wrong tax table line, missing or mismatched Social Security numbers, inconsistent entries between forms, or missing required programs and forms.
The principle does not apply to more complex issues, such as verifying whether it is appropriate to claim dependents, determining whether business expenses can be claimed, or determining the basis of stock. A quick rule of thumb: If the issue requires interpretation, investigation, or document review, it’s not a math error. These issues must follow standard audit and deficiency procedures.
If you disagree with a math error adjustment, you have 60 days to ask the IRS to reverse it. Missing this deadline generally means that the assessment becomes final and you lose your right to appeal to the Tax Court. After that, the only way forward is to pay the tax, file a refund claim and, if necessary, file a refund lawsuit in either US district court or US federal court.
For years, the National Taxpayer Advocate has warned that these notices often fail to clearly explain the issue — and may even omit the 60-day deadline information altogether. This means that taxpayers may not be aware of their right to appeal or what steps to take. The Advocate has repeatedly emphasized that clarity and transparency are essential to protect due process. The goal of the new bill is to let taxpayers know what the IRS changed and why.
How the bill became law
HR 998 (now Public Law No. 119-39) directly addresses these concerns. The bill was introduced in the House in February 2025 by Rep. Randy Feenstra (R-Iowa) and Rep. Brad Schneider (D-Ill.), with Sens. Elizabeth Warren (D-Mass.) and Bill Cassidy (R-La.) leading the effort in the Senate. The measure quickly gained broad bipartisan support. The House passed the bill by voice vote and the Senate passed it unanimously, moving it to the President’s desk where it was signed into law.
What does the law say?
Under the new law, math error notices must be much clearer and more specific. Each notice must describe the type of error, cite the relevant provision of the tax code, and identify the exact line or schedule of the return affected. The notice must also explain any adjustments made to the return, including changes to adjusted gross income, taxable income, deductions, credits, and tax liability.
How specific will the notification be? According to the Taxpayer Advocate, instead of a vague message like “There is an error in the recapture credit,” a notice must now say something like: “We adjusted line 30 of your Form 1040 because our records show that you already received the full amount of the recapture credit you were entitled to. As a result, you are not entitled to an additional credit.”
To help taxpayers understand important deadlines, the 60-day window for requesting an abatement or contesting the IRS ruling must appear on the notice in bold, size 14 font, immediately next to the taxpayer’s address on the first page of the notice.
The notice must also include IRS contact information.
And, most importantly, if the IRS takes action, it must issue a follow-up notice that explains in plain language what happened and provides a detailed calculation of the adjustments.
Pilot program
To ensure that taxpayers actually receive these time-sensitive letters, the law also creates a pilot program that requires certain math error notices to be sent by certified or registered mail (the idea being that sending mail by certified or registered mail conveys a sense of urgency). The pilot program is expected to begin in the next 18 months. To monitor progress, the law requires the IRS to report to Congress on the impact of the pilot program.
What’s next
Clearer notices are expected to reduce confusion and stress, making taxpayers more likely to respond. That’s the good news.
But don’t expect to see a change overnight. The new law gives the IRS 12 months to make the changes. With a leaner IRS in place and a potentially complicated tax season on the cards, most tax professionals don’t expect the agency to act quickly.
