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Internal Revenue Service Math and Taxpayer Help ActSection 2 › Proposal

A report to Congress on the pilot program is required

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

A report to Congress on the pilot program is required

The document says “shallWho acts: Secretary of the TreasuryHow: statuteSec. 2 in the PDF
What the document says

“report to Congress, aggregated by the type of error under section 6213(g) of such Code to which the notices relate, on-- (A) the number of mathematical or clerical errors noticed under the program and the dollar amounts involved, (B) the number of abatements of tax and the dollar amounts of such abatements, and (C) the effect of such pilot program on taxpayer response and adjustments or abatements to tax”

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

Paragraph (2) of subsection (e), carrying the same 18 month deadline and the same consultation with the National Taxpayer Advocate as the pilot program itself. The figures are to be aggregated by the type of error under section 6213(g) of the Internal Revenue Code of 1986. The paragraph closes by requiring conclusions drawn about the effectiveness of certified or registered mail, with and without return receipt, and any other recommendations for improving taxpayer response rates. What the types of error in section 6213(g) are is set by the amended statute, which is not indexed here.

What the document actually says

“report to Congress, aggregated by the type of error under section 6213(g) of such Code to which the notices relate, on-- (A) the number of mathematical or clerical errors noticed under the program and the dollar amounts involved, (B) the number of abatements of tax and the dollar amounts of such abatements, and (C) the effect of such pilot program on taxpayer response and adjustments or abatements to tax”

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

The Treasury must then report to Congress. It must say how many mistakes were found and how much money was at stake. It must say how many charges were dropped. It must say what the test changed.

What this is about

The report must sort the numbers by the kind of mistake. It must also say if tracked mail worked.

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.

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How to cite this
  1. The document itself

    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

  2. This page

    “A report to Congress on the pilot program is required,” 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-report-to-congress/ (retrieved August 26, 2026).

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