HR 998 · Signed into Law · 11-25-25
Internal Revenue Service Math and Taxpayer Help Act
What does the Internal Revenue Service Math and Taxpayer Help Act do?
HR 998 is a House bill sponsored by Rep. Randy Feenstra (R-IA). Requires the IRS to explain math or clerical-error notices in plain language — naming the type of error, the exact tax-return line, and an itemized recalculation — and to tell taxpayers how and by when they can challenge the assessment.
Did HR 998 pass? Where it stands
As of July 17, 2026, HR 998 has been signed into law on November 25, 2025.
Status: Signed into Law
Latest vote: Senate Passed by unanimous consent on October 20, 2025
Outlook: Enacted
Enacted: Signed into law on November 25, 2025
Key provisions
- Clearer IRS Error Notices
- Notices must name the error type, tax-code section, and exact return line
- Must include an itemized computation of every adjustment
- Abatement deadline shown in bold, font size 14, on page 1
- Abatement Process and Notice
- Taxpayers may request abatement in writing, online, by phone, or in person
- IRS must send a plain-language notice when it abates an assessment
- Applies to notices sent 12 months after enactment
- Certified-Mail Pilot Program
- 18-month pilot sends error notices by certified or registered mail
- IRS must report the results to Congress
Last updated June 19, 2026