{"database": "press", "table": "releases", "rows": [["https://www.cassidy.senate.gov/newsroom/press-releases/cassidy-led-legislation-to-simplify-irs-notices-passes-senate-heads-to-president-trumpsdesk/", "Cassidy-Led Legislation to Simplify IRS Notices Passes Senate, Heads to President Trump\u2019sDesk", "2025-10-22", "2025", "2025-10", "Republican", "Senate", "LA", "Bill Cassidy", "C001075", "www.cassidy.senate.gov", "cassidy", "https://www.cassidy.senate.gov/newsroom/press-releases/?jsf=jet-engine:press-list", "scraper", "WASHINGTON \u2013 U.S. Senator Bill Cassidy, M.D. (R-LA) applauded the U.S. Senate passage of his Internal Revenue Service Math and Taxpayer Health (IRS MATH) Act to improve math error notices, an Internal Revenue Service (IRS) authority used to quickly adjust taxpayers\u2019 returns. This legislation now heads to President Trump\u2019s desk for signature.\n\n\u201cAmericans should have every opportunity to keep their hard-earned income,\u201d said Dr. Cassidy. \u201cIf the IRS thinks someone made an honest mistake filing their taxes, the IRS should be clear about how to correct it.\u201d\n\n\u201cNo one should have to spend a fortune on a lawyer or hours trying to figure out what went wrong on their taxes when the IRS already knows the answer,\u201d said Senator Warren. \u201cOur bill is a common-sense bipartisan solution to protect taxpayers and help put more money in their pockets.\u201d\n\nThe Internal Revenue Code allows the IRS to make \u201cmath error\u201d corrections \u2014 expedited adjustments to tax returns that contain simple math or clerical errors. Unlike other adjustments, which are made after a notice period and are challengeable in U.S. Tax Court, math and clerical adjustments are made automatically and require taxpayers to initiate responses to reverse them within 60 days. If the taxpayer does not contest the notice within the 60 days, the taxpayer forfeits their right to challenge, and the IRS can move forward with its normal collections process.\n\nEach year, millions of Americans receive math error notices reducing their tax refunds but find the notices \u201cvague and confusing\u201d because they do not explain what error the IRS has corrected or that taxpayers have only 60 days to challenge the IRS\u2019s position. The notices often list several potential errors that may have been made rather than specifying the exact issue, and they do not properly notify taxpayers of ways to contest the IRS adjustment, resulting in compounding errors on future tax returns and further risks to taxpayers. The legislation aims to improve the unworkable system to help taxpayers, who cannot afford lawyers to help them navigate the complicated correspondence process. The legislation follows the 2024 tax filing deadline and vastly improved taxpayer services this filing season, but the lawmakers are urging the IRS to build on those improvements by fixing long-standing issues with math error notices.\n\nThe IRS MATH Act addresses this problem for taxpayers by directing the IRS to improve notices of math or clerical errors, requiring that notices:\n\nIdentify the line item the IRS is changing;\n\nExplain the reason for the change, and;\n\nClearly list the taxpayer\u2019s required response date.\n\nRequiring that the IRS notify the taxpayer of abatement determinations.\n\nRequiring the U.S. Treasury Secretary to provide additional procedures for requesting an abatement of a math or clerical error adjustment, including by telephone or in person.\n\nCreating a pilot program coordinated by the IRS and National Taxpayer Advocate to determine the benefit of sending math or clerical error notices by certified or registered mail.\n\nCassidy was joined by U.S. Senator Elizabeth Warren (D-MA) in introducing the legislation. U.S. Representatives Brad Schneider (D-IL-10) and Randy Feenstra (R-IA-04) introduced the bill in the U.S. House of Representatives.\n\n###", 1, "2026-03-30T01:40:41Z", "2026-04-06T19:32:54Z"]], "columns": ["url", "title", "date", "year", "month", "party", "chamber", "state", "member_name", "bioguide_id", "domain", "scraper", "source", "date_source", "text", "has_text", "collected_at", "updated_at"], "primary_keys": ["url"], "primary_key_values": ["https://www.cassidy.senate.gov/newsroom/press-releases/cassidy-led-legislation-to-simplify-irs-notices-passes-senate-heads-to-president-trumpsdesk/"], "units": {}, "query_ms": 0.7831389084458351, "source": "dwillis/congress-press", "source_url": "https://github.com/dwillis/congress-press", "license": "MIT", "license_url": "https://github.com/dwillis/congress-press/blob/main/LICENSE"}