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Internal Revenue Service Math and Taxpayer Help ActSection 2 › Proposal

The math error notice text is split into subparagraphs and made subject to a new one

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 math error notice text is split into subparagraphs and made subject to a new one

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

“by striking "Each notice" in the second sentence and inserting "Subject to subparagraph (B), each notice"”

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

Subsection (a) amends section 6213(b)(1) of the Internal Revenue Code of 1986. Paragraph (1) breaks the existing text into a new subparagraph (A). Paragraph (2), quoted here, makes the sentence beginning "Each notice" subject to a new subparagraph (B). Paragraph (3) adds that subparagraph, and the requirements it carries are recorded separately below. This Act does not state what section 6213(b)(1) said before the amendment.

What the document actually says

“by striking "Each notice" in the second sentence and inserting "Subject to subparagraph (B), each 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

This part changes a few words in an old tax law. The rule for each letter must now follow a new rule.

What this is about

The new rule is added lower down. It is called part B. The old law is not on this site.

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The quotation is the document's own words, exactly as printed, and we check the page number against the Act itself before publishing. The paragraph underneath is our summary, not the document's words. So is the plain English version, which is why it sits beside the quotation rather than replacing it.

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