President Donald Trump has signed the Internal Revenue Service Math and Taxpayer Help Act (MATH ACT) into law, one of the first bipartisan bills to enhance taxpayers’ rights and the clarity of IRS correspondence.

The new law requires the IRS to clearly explain the reason for math error notices, specify what item or items are being adjusted, and state why a refund amount is different from what a taxpayer expects, reports Accounting Today. 

The IRS sends out millions of math error notices every year, but these notices historically have not explained the basis for the adjustment or informed taxpayers that they have only 60 days to dispute it.

Too often, taxpayers are unaware, and their inaction results in their unknowingly giving up their right to context the IRS’s assessment. The new law requires that each math error notice “show the math” and notify taxpayers of a 60-day window, closing a longstanding information gap. 

The act also establishes a certified-mail pilot program, whereby alternative delivery methods are tested for their reliability in terms of notice, and a report to Congress is required regarding effectiveness. 

Lawmakers hailed the change. “Americans must show the math on their tax return, and now the IRS has to as well,” said House Ways and Means Committee chair Jason Smith. Rep. Randy Feenstra co-sponsored the bill; he told Newsman the new law will help taxpayers “understand the mistake but also challenge it if they see fit.”