A pilot program must send error notices by certified or registered mail
What the document says“implement a pilot program to send a trial number of notices, in an amount which is a statistically significant portion of all such notices, of mathematical or clerical error pursuant to section 6213(b) of the Internal Revenue Code of 1986 by certified or registered mail with e-signature confirmation of receipt”
Paragraph (1) of subsection (e). The Secretary of the Treasury or a delegate, in consultation with the National Taxpayer Advocate, must implement the program not later than 18 months after enactment. The trial covers notices of mathematical or clerical error under section 6213(b) of the Internal Revenue Code of 1986, sent by certified or registered mail with e-signature confirmation of receipt, in an amount the subsection describes as a statistically significant portion of all such notices. The subsection does not say how that portion is to be determined.
What the document actually says“implement a pilot program to send a trial number of notices, in an amount which is a statistically significant portion of all such notices, of mathematical or clerical error pursuant to section 6213(b) of the Internal Revenue Code of 1986 by certified or registered mail with e-signature confirmation of receipt”
Within 18 months, the head of the Treasury must run a test. It will send some error letters by tracked mail. The person must sign for them.
Tracked mail is mail the post office keeps a record of. The test must cover enough letters to mean something. The taxpayer advocate helps plan it.
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.