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Internal Revenue Service Math and Taxpayer Help ActSection 2 › Proposal

The abatement request deadline must appear in bold, size 14, on page 1

To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices, section 2, Sec. 2. Written by .

The abatement request deadline must appear in bold, size 14, on page 1

The document says “shallWho acts: CongressHow: statuteSec. 2 in the PDF
What the document says

“"(V) display the date by which the taxpayer may request to abate any assessment specified in such notice pursuant to paragraph (2)(A), in bold, font size 14, and immediately next to the taxpayer's address on page 1 of the notice.”

To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices, Sec. 2

The fifth requirement in the new subparagraph (B)(i), and the one that specifies typography. The date is the deadline for requesting abatement under paragraph (2)(A) of section 6213(b) of the Internal Revenue Code of 1986. The inserted text fixes three things about how it appears: bold, font size 14, and a position immediately next to the taxpayer's address on page 1. What paragraph (2)(A) provides is set by the amended statute, which is not indexed here.

What the document actually says

“"(V) display the date by which the taxpayer may request to abate any assessment specified in such notice pursuant to paragraph (2)(A), in bold, font size 14, and immediately next to the taxpayer's address on page 1 of the notice.”

To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices, Sec. 2
That sentence, in plain words

The letter must show the last day you can ask the tax office to drop the charge. It must be in bold. It goes on page 1 next to your address.

What this is about

Bold type is dark, heavy print. The law says the type must be size 14.

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