,,ii  #aai? ,,congress  #a/ ,session    
,s4 #fjh  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #ah1 #bjbe,ms4
 ,w>r5 7= h]self & ,mr4 ,cassidy7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to require        
additional in=mation on ma? & cl]ical   
error notices4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,int]nal ,rev5ue   
,s]vice ,ma? & ,taxpay] ,help ,act (    
#bjbe or ! ,,irs ,,ma? ,act ( #bjbe4    
#b4 ,improvem5t ( notices ( ma? or      
cl]ical error  7a7 ,9 g5]al ,section    
#fbac7;b77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$-- 7#a7 by /rik+       
errors4--,if ! taxpay] & ins]t+         
8errors4--  7,a7 ,9 g5]al ,if ! taxpay] 
1  7#b7 by /rik+ ,ea* notice 9 ! second 
s5t5ce & ins]t+ ,subject to subp>agraph 
7,b71 ea* notice1 &  7#c7 by add+ at !  
end ! foll[+ new subp>agraph3  7,b7     
,specificity ( ma? or cl]ical error     
notice  7i7 ,9 g5]al ,! notice provid$  

"u subp>agraph 7,a7 %all-- 7,i7 be s5t  
to ! taxpay]'s la/ kn[n address1  7,,ii7
 describe ! ma!matical or cl]ical error 
9 compreh5sive1 pla9 language1 includ+--
 7aa7 ! type ( error1  7bb7 ! section ( 
?is title to :i* ! error relates1  7cc7 
a description ( ! nature ( ! error1 &   
7dd7 ! specific l9e ( ! return on :i* ! 
error 0 made1  7,,iii7 an itemiz$       
computation ( any direct or incid5tal   
adju/m5ts to be made to ! return 9      
correction ( ! error1 includ+ any       
adju/m5t to ! am\nt (-- 7aa7 adju/$     
gross income1  7bb7 taxable income1     
7cc7 itemiz$ or /&>d d$uctions1  7dd7   
nonrefundable cr$its1  7ee7 cr$its "u   
section #bd1 #be;,a1 #cb1 #ce1 or       
#cf;,b1 cr$its claim$ ) respect to      
undi/ribut$ long-t]m capital ga9s on ,=m
 #bdci1 cr$its = ,f$]al taxes paid on   
fuels claim$ on ,=m #dacf1 & any o!r    
refundable cr$its1  7ff7 income tax1    
7gg7 o!r taxes1  7hh7 total tax1  7ii7  
,f$]al income tax )held or excess tax   
)held "u section #caja or #cbja7;a71    

7jj7 e/imat$ tax paym5ts1 includ+ am\nt 
appli$ f prior ye>'s return1  7kk7      
refund or am\nt ow$1  7ll7 net op]at+   
loss c>ry=w>ds1 or  7mm7 cr$it          
c>ry=w>ds1  7,,iv7 include ! telephone  
numb] = ! automat$ phone transcript     
s]vice1 &  7,v7 display ! date by :i* ! 
taxpay] may reque/ to abate any         
assessm5t specifi$ 9 su* notice pursuant
 to p>agraph 7#b77;,a71 9 bold1 font    
size #ad1 & imm$iately next to !        
taxpay]'s address on page #a ( ! notice4
  7ii7 ,no li/s ( pot5tial errors ,a    
notice :i* provides multiple pot5tial or
 alt]native errors :i* may be applicable
 to ! return %all n be suffici5tly      
specific = purposes ( clause 7i77,,ii72 
h[ev]1 if multiple specific errors apply
 to ! return all su* errors %\ld be     
li/$4  4  7b7 ,notice ( abatem5t        
,p>agraph 7#b7 ( section #fbac7;b7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,c7 ,notice ,^u          
det]m9ation ( an abatem5t pursuant to   

subp>agraph 7,a71 ! ,secret>y %all s5d  
notice to ! taxpay] ( su* abatem5t :i*--
 7i7 is s5t to ! taxpay]'s la/ kn[n     
address1  7ii7 describes ! abatem5t 9   
compreh5sive1 pla9 language1 &  7iii7   
provides an itemiz$ computation ( any   
adju/m5ts to be made to ! items describ$
 9 ! notice ( ma!matical or cl]ical     
error1 includ+ any *anges to any item   
describ$ 9 p>agraph 7#a77;,b77i77,,iii74
  4  7c7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to       
notices s5t aft] ! date :i* is #ab mon?s
 aft] ! date ( ! enactm5t ( ?is ,act4   
7d7 ,proc$ures ,n lat] ?an #ahj days    
aft] ! date ( ! enactm5t ( ?is ,act1 !  
,secret>y ( ! ,treasury 7or su*         
,secret>y's delegate7 %all provide =    
proc$ures by :i* a taxpay] may reque/ an
 abatem5t pursuant to section           
#fbac7;b77#a77;,b77i77,v7 ( ! ,int]nal  
,rev5ue ,code ( #aihf 9 writ+1          
electronically1 by telephone1 or 9      
p]son4  7e7 ,pilot program ,n lat] ?an  
#ah mon?s aft] ! date ( ! enactm5t ( ?is

 ,act1 ! ,secret>y ( ! ,treasury 7or su*
 ,secret>y's delegate71 9 consultation )
 ! ,national ,taxpay] ,advocate1 %all-- 
7#a7 implem5t a pilot program to s5d a  
trial numb] ( notices1 9 an am\nt :i* is
 a /ati/ically significant portion ( all
 su* notices1 ( ma!matical or cl]ical   
error pursuant to section #fbac7;b7 ( ! 
,int]nal ,rev5ue ,code ( #aihf by       
c]tifi$ or regi/]$ mail ) e-signature   
confirmation ( receipt1 &  7#b7 report  
to ,congress1 aggregat$ by ! type (     
error "u section #fbac7;g7 ( su* ,code  
to :i* ! notices relate1 on-- 7,a7 !    
numb] ( ma!matical or cl]ical errors    
notic$ "u ! program & ! doll> am\nts    
involv$1  7,b7 ! numb] ( abatem5ts ( tax
 & ! doll> am\nts ( su* abatem5ts1 &    
7,c7 ! effect ( su* pilot program on    
taxpay] response & adju/m5ts or         
abatem5ts to tax1  ) conclusions drawn  
ab\t ! effectiv5ess ( c]tifi$ mail1 ) & 
)\t return receipt1 & any o!r           
recomm5dations = improv+ taxpay]        
response rates4