,,ii  #aahth ,,congress  #b;d ,session  
,s4 #dedi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #ac1     
#bjbd,ms4 ,warren 7for herself and ,mr4 
,cassidy7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,to amend the ,internal ,revenue ,code  
of #aihf to require additional          
information on math and clerical error  
notices4  #a4 ,short title ,this ,act   
may be cited as the ,internal ,revenue  
,service ,math and ,taxpayer ,help ,act 
of #bjbd or the ,,irs ,,math ,act of    
#bjbd4  #b4 ,improvement of notices of  
math or clerical error  7a7 ,in general 
,section #fbac7;b77#a7 of the ,internal 
,revenue ,code of #aihf is amended--    
7#a7 by striking errors4--,if the       
taxpayer and inserting 8errors4--  7,a7 
,in general ,if the taxpayer  1  7#b7 by
 striking ,each notice in the second    
sentence and inserting ,subject to      
subparagraph 7,b71 each notice1 and     
7#c7 by adding at the end the following 

new subparagraph3  7,b7 ,specificity of 
math or clerical error notice  7i7 ,in  
general ,the notice provided under      
subparagraph 7,a7 shall-- 7,i7 be sent  
to the taxpayer's last known address1   
7,,ii7 describe the mathematical or     
clerical error in comprehensive1 plain  
language1 including-- 7aa7 the type of  
error1  7bb7 the section of this title  
to which the error relates1  7cc7 a     
description of the nature of the error1 
and  7dd7 the specific line of the      
return on which the error was made1     
7,,iii7 an itemized computation of any  
direct or incidental adjustments to be  
made to the return in correction of the 
error1 including any adjustment to the  
amount of-- 7aa7 adjusted gross income1 
7bb7 taxable income1  7cc7 itemized or  
standard deductions1  7dd7 nonrefundable
 credits1  7ee7 credits under section   
#bd1 #be;,a1 #cb1 #ce1 or #cf;,b1       
credits claimed with respect to         
undistributed long-term capital gains on
 ,form #bdci1 credits for ,federal taxes

 paid on fuels claimed on ,form #dacf1  
and any other refundable credits1  7ff7 
income tax1  7gg7 other taxes1  7hh7    
total tax1  7ii7 ,federal income tax    
withheld or excess tax withheld under   
section #caja or #cbja7;a71  7jj7       
estimated tax payments1 including amount
 applied from prior year's return1  7kk7
 refund or amount owed1  7ll7 net       
operating loss carryforwards1 or  7mm7  
credit carryforwards1  7,,iv7 include   
the telephone number for the automated  
phone transcript service1 and  7,v7     
display the date by which the taxpayer  
may request to abate any assessment     
specified in such notice pursuant to    
paragraph 7#b77;,a71 in bold1 font size 
#ad1 and immediately next to the        
taxpayer's address on page #a of the    
notice4  7ii7 ,no lists of potential    
errors ,a notice which provides multiple
 potential or alternative errors which  
may be applicable to the return shall   
not be sufficiently specific for        
purposes of clause 7i77,,ii72 however1  

if multiple specific errors apply to the
 return all such errors should be       
listed4  4  7b7 ,notice of abatement    
,paragraph 7#b7 of section #fbac7;b7 is 
amended by adding at the end the        
following new subparagraph3  7,c7       
,notice ,upon determination of an       
abatement pursuant to subparagraph 7,a71
 the ,secretary shall send notice to the
 taxpayer of such abatement which-- 7i7 
is sent to the taxpayer's last known    
address1  7ii7 describes the abatement  
in comprehensive1 plain language1 and   
7iii7 provides an itemized computation  
of any adjustments to be made to the    
items described in the notice of        
mathematical or clerical error1         
including any changes to any item       
described in paragraph                  
7#a77;,b77i77,,iii74  4  7c7 ,effective 
date ,the amendments made by this       
section shall apply to notices sent     
after the date which is #ab months after
 the date of the enactment of this ,act4
  7d7 ,procedures ,not later than #ahj  

days after the date of the enactment of 
this ,act1 the ,secretary of the        
,treasury 7or such ,secretary's         
delegate7 shall provide for procedures  
by which a taxpayer may request an      
abatement pursuant to section           
#fbac7;b77#a77;,b77i77,v7 of the        
,internal ,revenue ,code of #aihf in    
writing1 electronically1 by telephone1  
or in person4  7e7 ,pilot program ,not  
later than #ah months after the date of 
the enactment of this ,act1 the         
,secretary of the ,treasury 7or such    
,secretary's delegate71 in consultation 
with the ,national ,taxpayer ,advocate1 
shall-- 7#a7 implement a pilot program  
to send a trial number of notices1 in an
 amount which is a statistically        
significant portion of all such notices1
 of mathematical or clerical error      
pursuant to section #fbac7;b7 of the    
,internal ,revenue ,code of #aihf by    
certified or registered mail with       
e-signature confirmation of receipt1 and
  7#b7 report to ,congress1 aggregated  

by the type of error under section      
#fbac7;g7 of such ,code to which the    
notices relate1 on-- 7,a7 the number of 
mathematical or clerical errors noticed 
under the program and the dollar amounts
 involved1  7,b7 the number of          
abatements of tax and the dollar amounts
 of such abatements1 and  7,c7 the      
effect of such pilot program on taxpayer
 response and adjustments or abatements 
to tax1  with conclusions drawn about   
the effectiveness of certified mail1    
with and without return receipt1 and any
 other recommendations for improving    
taxpayer response rates4