The IRS MATH Act - formally titled the "Internal Revenue Service Math and Taxpayer Help Act" - was signed into law on December 1, 2025 and will go into effect on December 1, 2026. It amends the portion of the Tax Code that governs how the IRS handles "math" or "clerical" error notices. Moving forward, when the IRS claims that a Taxpayer has made an error on their tax return, the MATH Act requires that the IRS must do and show their math and inform the Taxpayer clearly.






























