This part is about letters the tax office sends when it finds a mistake on a tax return. The letter must say what the mistake was in plain words. It must show the math it changed. It must show the last day to ask for the charge to be dropped. The tax office must also write when it drops a charge. It must test sending some letters by tracked mail.
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.
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.
The document says “shall”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“"(II) describe the mathematical or clerical error in comprehensive, plain language, including-- "(aa) the type of error, "(bb) the section of this title to which the error relates, "(cc) a description of the nature of the error, and "(dd) the specific line of the return on which the error was made”
The second requirement in the new subparagraph (B)(i). The description must be in comprehensive, plain language and must include four things: the type of error, the section of title 26 the error relates to, a description of the nature of the error, and the specific line of the return on which it was made. The inserted text does not define comprehensive, plain language.
What the document actually says
“"(II) describe the mathematical or clerical error in comprehensive, plain language, including-- "(aa) the type of error, "(bb) the section of this title to which the error relates, "(cc) a description of the nature of the error, and "(dd) the specific line of the return on which the error was made”
That sentence, in plain words
The letter must say what the mistake was in clear, simple words. It must say the kind of mistake. It must say which rule it breaks. It must say what went wrong. It must say which line of the form.
What this is about
A tax form has many numbered lines. The letter must point to the one with the mistake.
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.
The document says “shall”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“"(III) an itemized computation of any direct or incidental adjustments to be made to the return in correction of the error, including any adjustment to the amount of--”
The third requirement in the new subparagraph (B)(i). The computation covers direct and incidental adjustments alike. The inserted text then names thirteen amounts an adjustment to which must be included: adjusted gross income, taxable income, itemized or standard deductions, nonrefundable credits, credits under section 24, 25A, 32, 35 or 36B together with credits claimed on Form 2439 and Form 4136 and any other refundable credits, income tax, other taxes, total tax, Federal income tax withheld or excess tax withheld under section 3101 or 3201(a), estimated tax payments including amounts applied from a prior year's return, refund or amount owed, net operating loss carryforwards, and credit carryforwards.
What the document actually says
“"(III) an itemized computation of any direct or incidental adjustments to be made to the return in correction of the error, including any adjustment to the amount of--”
That sentence, in plain words
The letter must show the math. It must list each change made to the form.
What this is about
The law lists the kinds of numbers that may change. Pay and tax and refund are three of them.
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.
The document says “shall”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“"(IV) include the telephone number for the automated phone transcript service”
The fourth requirement in the new subparagraph (B)(i). The inserted text names the automated phone transcript service but does not describe it or say who operates it.
What the document actually says
“"(IV) include the telephone number for the automated phone transcript service”
That sentence, in plain words
The letter must give the phone number for the machine that reads out your tax record.
What this is about
The tax office has a phone line for this. You call it to hear a copy of your record.
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.
The document says “shall”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“"(V) display the date by which the taxpayer may request to abate any assessment specified in such notice pursuant to paragraph (2)(A), in bold, font size 14, and immediately next to the taxpayer's address on page 1 of the notice.”
The fifth requirement in the new subparagraph (B)(i), and the one that specifies typography. The date is the deadline for requesting abatement under paragraph (2)(A) of section 6213(b) of the Internal Revenue Code of 1986. The inserted text fixes three things about how it appears: bold, font size 14, and a position immediately next to the taxpayer's address on page 1. What paragraph (2)(A) provides is set by the amended statute, which is not indexed here.
What the document actually says
“"(V) display the date by which the taxpayer may request to abate any assessment specified in such notice pursuant to paragraph (2)(A), in bold, font size 14, and immediately next to the taxpayer's address on page 1 of the notice.”
That sentence, in plain words
The letter must show the last day you can ask the tax office to drop the charge. It must be in bold. It goes on page 1 next to your address.
What this is about
Bold type is dark, heavy print. The law says the type must be size 14.
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.
The document says “shall not”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“A notice which provides multiple potential or alternative errors which may be applicable to the return shall not be sufficiently specific for purposes of clause (i)(II); however, if multiple specific errors apply to the return all such errors should be listed.”
Clause (ii) of the new subparagraph (B). It sets a limit on the description required by clause (i)(II): a notice offering several errors that may apply does not meet that requirement. The second half runs the other way, providing that where several specific errors do apply, all of them should be listed.
What the document actually says
“A notice which provides multiple potential or alternative errors which may be applicable to the return shall not be sufficiently specific for purposes of clause (i)(II); however, if multiple specific errors apply to the return all such errors should be listed.”
That sentence, in plain words
The letter must not give a list of mistakes you might have made. But if you made more than one, all of them should be listed.
What this is about
The rule is about which mistakes the letter names. It must name the ones that apply.
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.
The document says “shall”Who acts: SecretaryHow: statuteSec. 2 in the PDF
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”
That sentence, in plain words
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.
What this is about
To drop a charge means to wipe it out. This letter comes after the first one.
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.
The document says “shall apply”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“The amendments made by this section shall apply to notices sent after the date which is 12 months after the date of the enactment of this Act.”
The whole of subsection (c). It sets when the amendments made by section 2 begin to apply, keyed to the date the notice is sent rather than to the return or the tax year. The Act was approved November 25, 2025.
What the document actually says
“The amendments made by this section shall apply to notices sent after the date which is 12 months after the date of the enactment of this Act.”
That sentence, in plain words
These changes start later. They cover letters sent more than a year after the law was signed.
What this is about
The clock starts the day the law was signed. The change begins 12 months after that day.
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.
The document says “shall”Who acts: Secretary of the TreasuryHow: statuteSec. 2 in the PDF
What the document says
“Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury (or such Secretary's delegate) shall provide for procedures by which a taxpayer may request an abatement referred to in section 6213(b)(1)(B)(i)(V) of the Internal Revenue Code of 1986 in writing, electronically, by telephone, or in person.”
The whole of subsection (d). The duty falls on the Secretary of the Treasury or a delegate, the deadline is 180 days from enactment, and the procedures must cover four routes: in writing, electronically, by telephone, and in person. The abatement referred to is the one whose deadline the notice must display under the new section 6213(b)(1)(B)(i)(V), added by subsection (a). This subsection is not among the amendments deferred by subsection (c).
What the document actually says
“Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury (or such Secretary's delegate) shall provide for procedures by which a taxpayer may request an abatement referred to in section 6213(b)(1)(B)(i)(V) of the Internal Revenue Code of 1986 in writing, electronically, by telephone, or in person.”
That sentence, in plain words
Within 180 days, the head of the Treasury must set up ways to ask for a charge to be dropped. You may ask in writing, online, by phone, or in person.
What this is about
The Treasury runs the tax office. The clock starts the day the law was signed.
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.
The document says “shall”Who acts: Secretary of the TreasuryHow: statuteSec. 2 in the PDF
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”
That sentence, in plain words
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.
What this is about
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.
The document says “shall”Who 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”
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”
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.
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
“Improvement of Notices of Math or Clerical Error,” Internal Revenue Service Math and Taxpayer Help Act, section 2. Read the Mandate, https://readthemandate.org/internal-revenue-service-math-taxpayer-help-act/section-2/ (retrieved August 26, 2026).
Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.
What This Page Covers, and What It Leaves Out
Each distinct thing the section requires: the five things the new notice must contain, the bar on listing potential errors, the notice owed when an assessment is abated, the date the amendments start to apply, the procedures the Secretary of the Treasury must set up, and the pilot program and report to Congress.
Purely mechanical amendments. The instruction in subsection (a)(1) that breaks the existing text into a new subparagraph (A) is recorded only as part of the amendment that makes that text subject to the new subparagraph (B), because the rest of the section cites both letters.
The section works by amending section 6213(b) of the Internal Revenue Code of 1986, and that statute is not indexed here. So the site does not record what section 6213(b)(1) or (b)(2) said before these amendments, what a notice under it already had to contain, what the abatement in paragraph (2)(A) is, or what the types of error in section 6213(g) are. A reader following a citation into the Code will find the older wording until this one is applied. The text inserted by subsection (a) does not name who sends the notice; it states what the notice must do, and this Act does not say more.
