What do you need to know about the IRS Math and Taxpayer Help Act? What is the status of the reforms contained within the provisions of H.R. 998?
Important Takeaways About the IRS Math and Taxpayer Help Act:
- The U.S. House of Representatives passed H.R. 998, The IRS Math and Taxpayer Help Act, on March 31, 2025, after less than an hour of debate.
- The U.S. Senate passed H.R. 998 on October 20, 2025, by unanimous consent. The bill is awaiting the President’s signature.
- H.R. 998 will require the Internal Revenue Service to provide a clear description (‘in plain language’) to a U.S. taxpayer when a ‘math or clerical error’ occurs. The letter from the IRS must be sent to the most recent address on file for the associated U.S. taxpayer, and provide specific data regarding the applicable tax return, the nature of the error(s), specific and itemized calculations of adjustments that resulted from the error(s), the deadline for the U.S taxpayer to request any resulting abatement of taxes previously assessed due to the error(s), as well as the ‘telephone number for the automated transcript service.’
What is H.R. 998, The IRS Math and Taxpayer Help Act?
H.R. 998, the IRS Math and Taxpayer Help Act, has been promoted as a ‘common sense bipartisan solution to protect (U.S.) taxpayers and help put more money in their pockets.’ The bill, passed by the U.S. House of Representatives on the 31st of March after a very short debate, was approved by the U.S. Senate on October 20, 2025, by unanimous consent, and awaits the President’s signature into law.
Provisions of H.R. 998, the IRS Math and Taxpayer Help Act, include:
- The IRS must notify any U.S. taxpayer when a ‘math or clerical error’ occurs and provide specific information regarding the associated federal tax return and any error(s), as well as detailed calculations and resulting adjustments applied to correct the error “in plain language.”
- The notice must also include the process for the U.S. taxpayer to request any resulting abatement of taxes resulting from the error, the deadline for the U.S taxpayer to request any such abatement of previously erroneously assessed taxes as a result of the error(s), as well as the “telephone number for the automated transcript service.”
- The IRS must develop and implement a “pilot program” that designs the process for developing associated notices and how they will be provided to U.S. taxpayers, and report back to Congress specific information regarding the pilot program and compliance with the new regulations.
Broad Support for H.R. 998
The bill had broad support nationwide, including from the American Institute of Certified Public Accountants (AICPA). Melanie Lauridsen, AICPA Vice President of Tax Policy & Advocacy, noted the IRS Math and Taxpayer Help Act “directly addresses long-standing issues with how the IRS communicates and resolves mathematical or clerical errors on tax returns.”
In her remarks, Ms. Lauridsen noted “this law provides greater fairness and due process, reduces confusion and stress,” and that tax attorneys and CPAs across the country will be able to provide better “streamlined support to their clients while reducing the administrative burden to the IRS and enhancing trust in the tax administration system.”
We look forward to the day when H.R. 998, the IRS Math and Taxpayer Help Act, is signed into law. If you have any questions regarding an IRS tax return, or tax abatement resulting from IRS errors, we invite you to learn more about the integrated tax, legal, accounting and business consulting services of Allen Barron and contact us or call today to schedule a free consultation at 866-631-3470.
