The Secretary must send notice when an assessment is abated
What the document says“Upon determination of an abatement pursuant to subparagraph (A), the Secretary shall send notice to the taxpayer of such abatement which-- "(i) is sent to the taxpayer's last known address, "(ii) describes the abatement in comprehensive, plain language, and”
Subsection (b) adds a new subparagraph (C) to paragraph (2) of section 6213(b) of the Internal Revenue Code of 1986. It requires a second notice, sent once an abatement is determined under subparagraph (A) of that paragraph. Three things attach to it: it goes to the last known address, it describes the abatement in comprehensive, plain language, and, under clause (iii), it provides an itemized computation of any adjustments to the items described in the notice of mathematical or clerical error, including any changes to any item described in paragraph (1)(B)(i)(III). The Act uses the term Secretary here without defining it.
What the document actually says“Upon determination of an abatement pursuant to subparagraph (A), the Secretary shall send notice to the taxpayer of such abatement which-- "(i) is sent to the taxpayer's last known address, "(ii) describes the abatement in comprehensive, plain language, and”
When the tax office drops a charge, it must write to you. The letter goes to your last known address. It must use clear, simple words. It must show the math.
To drop a charge means to wipe it out. This letter comes after the first one.
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