To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.
Sponsors
Legislative Progress
Enrolled (Passed Congress)Received; read twice and referred to the Committee on Finance
Passed House (inferred from eh version)
Passed Senate (inferred from enr version)
Enrolled Bill (inferred from enr version)
Reported with an amendment, committed to the Committee of the …
Mr. Feenstra (for himself and Mr. Schneider) introduced the following …
Summary
What This Bill Does
This bill requires the IRS to provide more detailed and understandable notices when correcting math or clerical errors on tax returns. Notices must explain errors in plain language, show itemized calculations, and prominently display the deadline to dispute.
Who Benefits and How
- Taxpayers benefit from clearer explanations of IRS corrections to their returns
- Tax preparers can better understand and respond to error notices
- Low-income and self-filing taxpayers especially benefit from plain language requirements
Who Bears the Burden and How
- IRS must redesign notices and systems to provide detailed itemized computations
- IRS faces increased administrative burden for more comprehensive notices
- No new burdens on taxpayers
Key Provisions
- Requires error notices to describe the type of error, relevant tax code section, and specific line number
- Mandates itemized computation showing adjustments to AGI, deductions, credits, taxes, and refunds
- Requires abatement deadline to be displayed in bold, 14-point font on page 1
- Prohibits vague notices listing "multiple potential or alternative errors"
- Requires plain language abatement confirmation notices
Evidence Chain:
This summary is derived from the structured analysis below. See "Detailed Analysis" for per-title beneficiaries/burden bearers with clause-level evidence links.
Primary Purpose
Requires IRS math error notices to include detailed, plain-language explanations of errors and itemized computations.
Policy Domains
Legislative Strategy
"Improve IRS transparency and taxpayer understanding of error corrections"
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → Secretary of the Treasury
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology