Bill > HR998

This bill amends the Internal Revenue Code to improve the notices the Internal Revenue Service (IRS) sends when it identifies mathematical or clerical errors on tax returns. Specifically, the bill requires that these error notices be more detailed and user-friendly, including a comprehensive description of the error in plain language, specifying the exact type of error, the relevant section of tax law, the specific line on the return where the error occurred, and an itemized breakdown of all potential adjustments to the tax return. The notice must also include the phone number for an automated transcript service and clearly display the deadline for requesting an abatement of the assessment. The bill prohibits sending notices with multiple potential or vague errors and mandates that the IRS send a follow-up notice when an error is abated, explaining the changes in clear language. Additionally, the bill requires the Treasury Department to develop procedures for taxpayers to request abatements and to conduct a pilot program testing the effectiveness of sending such notices via certified mail with electronic signature confirmation, with a requirement to report the results to Congress. These changes are designed to make tax error communications more transparent and easier for taxpayers to understand.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/998/all-info