As a tax resolution specialist with decades of experience dealing directly with the IRS, I can tell you that clarity has long been one of the biggest problems taxpayers face. That’s why the newly enacted IRS Math and Taxpayer Help (MATH) Act, signed into law by President Donald Trump, is an important development.
This bipartisan legislation is designed to strengthen taxpayer rights and reduce confusion surrounding IRS “math error” notices. While the law is a step in the right direction, it does not eliminate the risks associated with IRS correspondence—or the need to respond correctly and on time.
The Ongoing Problem With IRS Math Error Notices
Every year, the IRS sends millions of math error notices to taxpayers across the country. These notices propose changes to tax returns that may reduce refunds or increase the amount owed. Historically, the IRS offered little explanation for these changes, leaving taxpayers confused and unsure how—or whether—to respond.
Many people simply accept the IRS adjustment, unaware they had the legal right to dispute it within a limited timeframe. Others never receive the notice at all due to mailing issues, unknowingly forfeiting their appeal rights and facing unexpected balances, penalties, or interest down the road.
What the IRS MATH Act Changes
The MATH Act directly addresses these long-standing issues by requiring the IRS to be far more transparent. Under the new law, the IRS must now:
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Clearly explain the specific math or clerical error
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Identify exactly which item on the return was changed
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Explain why a refund is higher or lower than expected
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Inform taxpayers they have 60 days to dispute the adjustment
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Pilot a program using certified mail for certain notices to improve delivery and accountability
In short, the IRS must now show its work—not simply demand compliance.
Why This Still Isn’t as Simple as It Sounds
Although better explanations are welcome, an IRS notice is never something to take lightly. A math error notice may sound minor, but an improper response—or no response at all—can lead to serious consequences, including:
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Permanent loss of appeal rights
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Additional penalties and interest
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Escalation into audits, tax liens, or enforced collection actions
Once the 60-day deadline passes, your options become far more limited. I’ve seen many cases where a simple notice turned into a costly, long-term IRS problem because it wasn’t handled correctly from the start.
When to Seek Professional Help
The IRS MATH Act improves transparency, but it doesn’t make IRS notices risk-free. Understanding what the IRS changed is only the first step. Determining whether the adjustment is correct, how to challenge it properly, and how to protect your rights requires experience and strategy.
At TaxWorx, LLC, we help individuals and businesses in Fort Worth and throughout Texas navigate IRS notices the right way. We review correspondence, protect appeal deadlines, and communicate directly with the IRS on your behalf. What appears to be a simple math error can quickly snowball into penalties or enforcement action if mishandled.
Founded by Michael D. Dunlap, CPA, a Texas CPA since 1987, TaxWorx focuses exclusively on IRS representation and tax resolution. If you’ve received an IRS notice—or think one may be on the way—don’t guess.
Before responding to the IRS, speak with an experienced tax resolution professional. A brief consultation today can help you avoid costly mistakes and long-term consequences tomorrow.
