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.
Before the MATH Act, many Taxpayers who received IRS "math error" notices found the notices confusing or vague. They would often list a set of possible errors rather than stating exactly what was incorrect, which meant that Taxpayers might not have known which line item triggered the adjustment. Taxpayers were then given a deadline of typically 60 days to challenge the IRS's findings. Because the notices were not clear, many Taxpayers missed the opportunity to dispute the IRS findings further. Additionally, in some cases, the Taxpayers never even saw the notice due to lost mail.
The MATH Act introduces several important reforms to how the IRS must handle and communicate math/clerical error adjustments:
- Clear, Specific Error Notices - Instead of a vague list of potential mistakes, the IRS must describe exactly what error was made, specifying the type of error, the section of the tax code involved, and the exact line on the tax return that is being corrected.
- Itemized Computations of Adjustments - The notice must show in detail how the error affects adjusted gross income, deductions, credits, tax owed or refund, etc.
- Contact Information and Response Deadline Clearly Shown - Notices must include a phone number for service and highlight the date by which Taxpayers must challenge the IRS's adjustments.
- Obligation to Send Adjustment Notices - If the IRS agrees to adjust its proposed change, they must send a follow-up notice explaining in plain language what was adjusted, along with itemized, revised computations.
- More Flexible Ways to Request an Adjustment - Taxpayers can request an adjustment to the proposed changes not just by mail, but also electronically, by phone, or in person.
- Pilot Program for Certified/Registered Mail - The IRS must test sending these notices via certified or registered mail, or by similar methods, to ensure Taxpayers actually receive them - reducing the risk of lost or ignored letters.
The MATH Act is a win for Taxpayers, offering more clarity, less confusion, a fairer chance to respond, better protection against wrong assessments, and simpler communication from the IRS.
Even with clearer notices on the way from the IRS, Taxpayers should always read any and all IRS correspondence carefully. If you get a math error notice from the IRS, here are a few reminders:
- Don't ignore the notice, because you have a limited amount of time to respond. If you do nothing, the IRS will proceed with finalizing its changes, and you will lose your right to dispute the adjustment through normal IRS appeals procedures.
- Be sure you read the notice thoroughly to understand the proposed changes, and compare it with your original return.
- If you disagree, act within the window of time provided.
- Keep copies of everything.
- Confirm the adjustment is correct before paying.
- When in doubt, get help!
It's important that you connect with a Tax Professional when you receive an IRS notice. Tax Pros can determine whether the IRS's proposed changes are valid, identify issues that may not be obvious from the letter alone, prepare and submit a response to the IRS, speak to the IRS on your behalf, and prevent the issue from turning into something much larger or more complicated. Getting a notice from the IRS is stressful, but it doesn't have to be overwhelming. The MATH Act will give Taxpayers more clarity and rights, but you should act quickly and intentionally. Need help? Contact Bryson Law Firm, LLC today!
