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President Trump Signs Ways and Means Bill Protecting Taxpayer Rights, Requiring IRS to Show its Math When Changing Returns

December 01, 2025

WASHINGTON, D.C. – Taxpayers with an alleged math error on their tax returns will now get fairer treatment by the Internal Revenue Service (IRS), thanks to the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998) – bipartisan legislation introduced by Ways and Means Committee members Representative Randy Feenstra (IA-04) and Representative Brad Schneider (IL-10) and signed into law by President Trump. 

Taxpayers are routinely left in the dark about why the IRS is alleging their income tax return contains a math or clerical error resulting in the agency making a change in their tax liability. The agency also fails to inform taxpayers of the 60-day window available to them to dispute the assessment. The new bipartisan law requires the IRS to provide taxpayers with a clear explanation of the alleged error, show the math changes they made, and inform taxpayers of their right to challenge the agency’s assessment within 60 days. 

“President Trump is ensuring taxpayers get the fair treatment they deserve. Americans must show the math on their tax return, and now the IRS has to as well. Instead of having to take the word of the federal government’s most feared agency, taxpayers will have the information to successfully challenge the IRS,” said Ways and Means Committee Chairman Jason Smith (MO-08). “The Ways and Means Committee has been tireless in finding opportunities to strengthen taxpayer rights at the IRS. I want to thank Congressman Feenstra for standing up for the taxpayers in Iowa and across the country.”

“I’m thrilled that President Trump signed my bill to hold the IRS accountable to Iowa taxpayers. For too long, the IRS has caused headaches and confusion when a taxpayer makes a fixable mistake on their taxes, providing no explanation as to why a refund is different than expected, or how to correct an error,” said Rep. Randy Feenstra (IA-04). “This law will require the IRS to clearly communicate tax-filing errors to Iowans and help them not only understand the mistake but also challenge it if they see fit. I will continue to work with President Trump to make government more efficient and ensure that the IRS is accountable to Iowa families, farmers, seniors, and small businesses.”

H.R. 998 was unanimously approved by the Ways and Means Committee, the U.S. House of Representatives, and the U.S. Senate. 

Background on H.R. 998, the Internal Revenue Service Math and Taxpayer Help Act
Requires the IRS to notify taxpayers of the specific reasoning for math errors and provides 60 days to challenge the IRS’s assessment of the alleged error.

  • Each year, the IRS sends millions of “math error” notices to taxpayers that propose to adjust their tax liabilities.
  • These notices often do not explain the reasons for the adjustments, and some are never received by the taxpayer due to lost mail.
  • The IRS is not currently required to inform taxpayers that they must dispute the adjustments within 60 days if they disagree or generally forfeit their right to do so.
  • As a result, many taxpayers fail to dispute the IRS assessment. 
  • The bill requires the IRS to ensure all math error notices provide clear explanation of the alleged error including showing the mathematical change and informs taxpayers they have 60 days to challenge the alleged math error.

Read a summary of the legislation here.