The notice must carry an itemized computation of the adjustments made
What the document says“"(III) an itemized computation of any direct or incidental adjustments to be made to the return in correction of the error, including any adjustment to the amount of--”
The third requirement in the new subparagraph (B)(i). The computation covers direct and incidental adjustments alike. The inserted text then names thirteen amounts an adjustment to which must be included: adjusted gross income, taxable income, itemized or standard deductions, nonrefundable credits, credits under section 24, 25A, 32, 35 or 36B together with credits claimed on Form 2439 and Form 4136 and any other refundable credits, income tax, other taxes, total tax, Federal income tax withheld or excess tax withheld under section 3101 or 3201(a), estimated tax payments including amounts applied from a prior year's return, refund or amount owed, net operating loss carryforwards, and credit carryforwards.
What the document actually says“"(III) an itemized computation of any direct or incidental adjustments to be made to the return in correction of the error, including any adjustment to the amount of--”
The letter must show the math. It must list each change made to the form.
The law lists the kinds of numbers that may change. Pay and tax and refund are three of them.
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.