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ARTICLE · 04 DECEMBER 2025

IRS Math And Taxpayer Help Act Aims To Modernize IRS Error Notices

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On Oct. 20, 2025, the U.S. Senate unanimously passed the Internal Revenue Service Math and Taxpayer Help Act (IRS MATH Act), and President Donald Trump signed the IRS MATH Act into law on Dec. 1, 2025.

United StatesTax
G. Michelle Ferreira
G. Michelle Ferreira
Barbara Kaplan
Barbara Kaplan
Courtney A. Hopley
Courtney A. Hopley
Samuel Weinstein Astorga
Samuel Weinstein Astorga

On Oct. 20, 2025, the U.S. Senate unanimously passed the Internal Revenue Service Math and Taxpayer Help Act (IRS MATH Act), and President Donald Trump signed the IRS MATH Act into law on Dec. 1, 2025. The IRS MATH Act amends Section 6213(b) of the Internal Revenue Code to ensure taxpayers are notified of any changes or adjustments to their tax returns and are given time to challenge those adjustments if necessary. The IRS MATH Act takes effect on Dec. 1, 2026.

Congress passed the MATH Act to reform math and clerical error notice procedure and "level the playing field" for taxpayers based on recommendations from the National Taxpayer Advocate and other nongovernment organizations like the American Institute of Certified Public Accountants.

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