Bill > S608

This bill amends the Internal Revenue Code to improve the specificity and clarity of math and clerical error notices sent by the Internal Revenue Service (IRS). The bill requires that these notices include comprehensive, plain language explanations of the error, specifically detailing the type of error, the relevant tax code section, the nature of the error, and the exact line of the tax return where the error occurred. The notices must also provide an itemized breakdown of all potential adjustments to the tax return, including changes to adjusted gross income, taxable income, deductions, credits, tax withholdings, and other financial elements. Additionally, the bill mandates that these notices include the IRS's automated phone transcript service number and clearly display the deadline for requesting an abatement of the assessment. The legislation also requires the IRS to send a follow-up notice if an abatement is granted, explaining the changes in plain language. To ensure effectiveness, the bill establishes a pilot program to test sending these notices via certified or registered mail with e-signature confirmation, and requires the IRS to report to Congress on the results, including the number of errors, abatements, and taxpayer responses. The changes will apply to notices sent 12 months after the bill's enactment, with implementation procedures to be developed within 180 days.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/608/all-info