Requires the IRS to explain math and clerical error notices in plain language with an itemized breakdown of every adjustment, and to send a similarly detailed notice when it abates a previously noticed error.

• Requires each math or clerical error notice to name the error type, the Internal Revenue Code section, the return line, and an itemized computation of every resulting change to the return
• Bars notices that list multiple possible errors unless each listed error actually applies to the return
• Requires the abatement deadline to appear in bold, 14-point type next to the taxpayer's address on page 1 of the notice
• Directs the Treasury to create ways to request abatement in writing, electronically, by phone, or in person within 180 days, and requires a pilot program mailing a sample of notices by certified or registered mail with e-signature confirmation

• Ways and Means Committee (House)
• Finance Committee (Senate)

Taxation