A new law enacted by Congress will require the IRS to show its calculations when alleging that a taxpayer’s returns have an error, or that their tax liability has changed.
The law, known as the Internal Revenue Service Math and Taxpayer Help Act, mandates that the agency, when notifying taxpayers of an error, provide a clear description of the error, a detailed breakdown of the mathematical calculations to correct the error, and procedures to cure that error. Leaders in Congress presently allege that the agency does not do so, leading to many taxpayer difficulties when faced with a notice of an error that requires them to pay more taxes to the government….