IRS Enhances Taxpayer Rights with the H.R. 998 (IRS Math and Taxpayer Help Act)
- Viktoriya Barsukova, EA, MBA
- 4 days ago
- 2 min read
In March 2025, the House passed H.R. 998, also known as the Internal Revenue Service Math and Taxpayer Help Act. The Senate has since followed, and the bipartisan bill now awaits the president’s signature.
This legislation directly addresses long-standing taxpayer frustrations with how the IRS issues and manages “math error” notices—automated corrections to tax returns that can result in unexpected balance due notices or refund changes without the taxpayer ever receiving a formal deficiency notice.
Key Enhancements for Taxpayers
Under the new law, the IRS must provide clearer, more transparent communication whenever it adjusts a taxpayer’s return due to a mathematical or clerical error. Specifically, the notices must now include:
A plain-language explanation of the issue
The exact line on the return affected
A detailed breakdown of changes to adjusted gross income, taxable income, deductions, credits, estimated payments, and refund or amount due
A bold 14-point font deadline to request an abatement
The IRS automated transcript service number for quick follow-up
These changes ensure taxpayers understand both what was changed and why, empowering them to challenge or correct mistakes more easily.
Pilot Program for Certified Notices
H.R. 998 also creates a pilot program requiring the IRS to test sending math-error notices by certified or registered mail, with results reported to Congress. This initiative aims to improve accountability and confirm taxpayers actually receive important notices before enforcement actions are taken.
Improving Fairness and Due Process
A central goal of this bill is to align IRS procedures with due-process standards by increasing transparency and improving taxpayer communication. It limits the IRS’s authority to make automated adjustments without proper explanation or opportunity for taxpayer response.
The act also requires the IRS to modernize its communication practices and evaluate whether its notice systems meet the fairness and clarity expectations established in the Taxpayer Bill of Rights.
What This Means for You
If signed into law, H.R. 998 will mark a significant step toward a fairer, more transparent IRS—particularly for taxpayers who have struggled with confusing automated adjustments.
It reinforces the message that taxpayers deserve clarity, accuracy, and a real opportunity to respond when their tax returns are changed.
IRS Enhances Taxpayer Rights- 📞 Need help understanding what this new IRS change means for your business or clients?
Viktoriya Barsukova, EA
Enrolled Agent | Tax Strategist | Business Advisor
📍 San Diego Precision Tax Service
💼 Helping entrepreneurs save more, stress less, and stay IRS-ready.
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