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The U.S. Internal Revenue Service

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New IRS MATH Act Strengthens Taxpayer Rights and Transparency in Error Notices

January 4, 2026

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President Donald Trump signed the Taxpayer Assistance in Correcting Mathematical Errors Act (H.R. 998), known as the IRS MATH Act, on November 25, 2025. The law requires the IRS to provide clearer and more detailed notices when it corrects mathematical or clerical errors on tax returns.

As part of ongoing efforts to enhance transparency in mathematical error notices issued by the U.S. Internal Revenue Service (IRS),…