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 amended”Who 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"”
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"”
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.
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.
Internal Revenue Service Math and Taxpayer Help Act, Public Law 119-39, sec. 2, 139 Stat. 659 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ39/html/PLAW-119publ39.htm
This page
“The math error notice text is split into subparagraphs and made subject to a new one,” Internal Revenue Service Math and Taxpayer Help Act, section 2, Sec. 2. Read the Mandate, https://readthemandate.org/internal-revenue-service-math-taxpayer-help-act/proposal/sec02-notice-made-subject-to-new-rules/ (retrieved October 10, 2026).
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not the document's words. So is the plain English version, which is why it sits beside the
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