The notice must be sent to the taxpayer's last known address
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 notice must be sent to the taxpayer's last known address
The document says “shall”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“The notice provided under subparagraph (A) shall-- "(I) be sent to the taxpayer's last known address”
The first of five things the new subparagraph (B)(i) of section 6213(b)(1) of the Internal Revenue Code of 1986 requires of a notice of mathematical or clerical error. The other four follow. The inserted text does not define last known address and does not name who sends the notice.
What the document actually says
“The notice provided under subparagraph (A) shall-- "(I) be sent to the taxpayer's last known address”
That sentence, in plain words
The letter must go to the last address the tax office has for you.
What this is about
This is one of five things the letter must do. The others come next.
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 notice must be sent to the taxpayer's last known address,” 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-to-last-known-address/ (retrieved October 10, 2026).
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