The notice must describe the error in plain language, in four named respects
What the document says“"(II) describe the mathematical or clerical error in comprehensive, plain language, including-- "(aa) the type of error, "(bb) the section of this title to which the error relates, "(cc) a description of the nature of the error, and "(dd) the specific line of the return on which the error was made”
The second requirement in the new subparagraph (B)(i). The description must be in comprehensive, plain language and must include four things: the type of error, the section of title 26 the error relates to, a description of the nature of the error, and the specific line of the return on which it was made. The inserted text does not define comprehensive, plain language.
What the document actually says“"(II) describe the mathematical or clerical error in comprehensive, plain language, including-- "(aa) the type of error, "(bb) the section of this title to which the error relates, "(cc) a description of the nature of the error, and "(dd) the specific line of the return on which the error was made”
The letter must say what the mistake was in clear, simple words. It must say the kind of mistake. It must say which rule it breaks. It must say what went wrong. It must say which line of the form.
A tax form has many numbered lines. The letter must point to the one with the mistake.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.