The American Institute of CPAs (AICPA) has welcomed the passage of the Internal Revenue Service (IRS) Math and Taxpayer Help Act by the Congress.  

The legislation introduces improvements to the IRS’s process of notifying taxpayers about math and clerical errors on their tax returns. 

 It sets out clear requirements for IRS on the content of these notices sent to a taxpayer and establishes procedures for taxpayers to seek abatements. 

Under the new law, the IRS must ensure that any notice sent to a taxpayer regarding a math or clerical error should include a detailed explanation of the mistake, pinpointing the type of error and the particular federal tax return line where the error occurred.  

Notices must also include an itemised computation of adjustments needed to rectify the error, contact information for the automated transcript service, as well as the deadline for seeking an abatement of any tax evaluated because of the error. 

Additionally, it requires the IRS to offer multiple channels for taxpayers to request abatements, whether in writing, electronically, by phone, or in person. 

As part of the act, the IRS is also tasked with implementing a pilot programme to send error notices through certified or registered mail.  

The agency is further instructed to provide Congress with information on the pilot programme. 

AICPA Tax Policy & Advocacy vice president Melanie Lauridsen said: “The IRS Math and Taxpayer Help Act represents common-sense reform that enhances IRS operations and improves the taxpayer experience. This new law directly addresses long-standing issues with how the IRS communicates and resolves mathematical or clerical errors on tax returns. 

“By expanding access to abatement procedures and establishing a pilot program for better communication, this law provides greater fairness and due process, reduces confusion and stress and offers taxpayers improved access to remedies. 

Lauridsen further added: “This law will also allow practitioners to more easily offer streamlined support to their clients while reducing the administrative burden to the IRS and enhancing trust in the tax administration system. The AICPA is proud to have endorsed this legislation when it was introduced and applaud its progress toward becoming law.” 

In September 2025, the American Institute of CPAs submitted a set of recommendations to the US Department of the Treasury and the IRS aimed at improving the tax forms used by estates and trusts.