H.R.998 - Internal Revenue Service Math and Taxpayer Help Act (119th Congress)
Summary
H.R.998, the Internal Revenue Service Math and Taxpayer Help Act, aims to amend the Internal Revenue Code of 1986 to improve the clarity and specificity of notices regarding math and clerical errors issued by the IRS. The bill mandates that these notices include comprehensive, plain language descriptions of the errors, itemized computations of adjustments, and contact information for the automated phone transcript service. It also requires a pilot program to test certified or registered mail for these notices.
Expected Effects
The bill is likely to result in taxpayers receiving clearer and more detailed explanations of errors identified by the IRS, potentially reducing confusion and improving compliance. The pilot program could lead to more effective communication methods and higher taxpayer response rates. The procedures for requesting abatement will be standardized and made more accessible.
Potential Benefits
- Enhanced clarity and understanding of IRS notices for taxpayers.
- Reduced confusion and improved compliance due to detailed error descriptions.
- More accessible procedures for requesting abatement of assessments.
- Potential for improved taxpayer response rates through the pilot program.
- Greater transparency in IRS adjustments to tax returns.
Potential Disadvantages
- Potential increased administrative burden on the IRS to generate more detailed notices.
- Costs associated with implementing the pilot program, including certified or registered mail.
- Possible delays in processing returns due to the increased complexity of notices.
- Taxpayers may still require professional assistance to fully understand and address the errors.
- The 12-month delay before the amendments take effect means taxpayers will not see immediate improvements.
Constitutional Alignment
The bill aligns with the general welfare clause of the Constitution (Preamble) by aiming to improve the efficiency and transparency of tax administration, thereby benefiting the American people. It does not appear to infringe upon any specific constitutional rights or limitations. The bill falls under the legislative powers granted to Congress in Article I, Section 8, which includes the power to lay and collect taxes.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).