As Tax Season Ramps Up, Warren, Cassidy Renew Effort to Simplify IRS Error Notices for Taxpayers

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Washington, D.C. –U.S. Senators Elizabeth Warren (D-Mass.) and Bill Cassidy (R-La.) reintroduced the Internal Revenue Service Math and Taxpayer Help (IRS MATH) Act, a bill to improve math error notices — an Internal Revenue Service (IRS) authority used to quickly adjust taxpayers’ returns.
Representatives Brad Schneider (D-Ill.) and Randy Feenstra (R-Iowa) recentlyreintroducedthe bill in the House, and the billpassedunanimously out of the U.S. House Ways and Means Committee during markup on February 12, 2025.
Each year, the IRS sends millions of Americans math error notices, expedited adjustments to tax returns that contain simple math or clerical errors. These “vague and confusing” notices often list several potential errors that may have been made rather than specifying the exact issue leading to a refund being reduced. The notices also fail to explain that taxpayers have only 60 days to challenge the IRS’s position and fail to explain how taxpayers can contest these notices, causing many taxpayers to forfeit their right to challenge the adjustments.
The lawmakers hope to improve this unworkable system to help taxpayers, especially low-income and non-English speaking Americans, who cannot afford lawyers to help them navigate the complicated correspondence process. The Math ACT was included in the Senate Finance Committee’sdiscussion draftof bipartisan legislation that aims to reform IRS administration and procedure.
“IRS communications to taxpayers should be clear and easy to understand,”said Senator Warren. “This bipartisan bill will reform notoriously confusing error notices so that hardworking Americans can get the money they’re entitled to quickly and fairly.”
“Taxes are already complicated, and the last thing Americans need is more confusion,”said Dr. Cassidy. “We’re making sure the IRS does its part to inform taxpayers when they correct inevitable errors made on tax returns.”
“If the IRS finds a mistake on a tax return, this agency should be required to clearly communicate that error to the taxpayer and explain why a tax refund is higher or lower than expected. That’s why I’m glad to introduce legislation to ensure that the IRS clearly spells out errors on tax forms and helps taxpayers not only understand the mistake but also challenge it if they see fit,”said Representative Feenstra. “Filing taxes is already burdensome and time-consuming. We can improve customer service by instituting open and transparent communication between the IRS and the taxpayer when a tax error is identified.”
Senators Warren and Cassidy initially introduced the bill in118th Congress.
TheIRS MATH Actreforms the math error process by:
Senator Warren has, throughout her career, advocated for low-income taxpayers and for improved IRS procedures:
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