On Oct. 20, the US Senate passed the Internal Revenue Service Math and Taxpayer Help Act, H.R. 998 requiring the IRS to offer taxpayers the details on notices about a math or clerical error, The Journal of Accountancy reports.
The bill also includes changes such as the tax agency sending a notice related to an abatement of taxes that is assessed because of a math or clerical error; offering procedures to be done when requesting such an abatement; as well as implementing a pilot program to send math or clerical error notices.
Approved by the US House of Representatives earlier in 2025, the bill will now go to President Donald Trump to be signed into law.
On Oct. 22, the AICPA applauded the passage of the act. AICPA Vice President of Tax Policy & Advocacy Melanie Lauridsen stated that the act represents common-sense reform enhancing IRS operations and the taxpayer experience.
"This new law directly addresses long-standing issues with how the IRS communicates and resolves mathematical or clerical errors on tax returns. By expanding access to abatement procedures and establishing a pilot program for better communication, this law provides greater fairness and due process, reduces confusion and stress and offers taxpayers improved access to remedies," Lauridsen added.
The AICPA also expressed its approval in February when the House Ways and Means Committee approved the Math and Taxpayer Help Act.