Political Quotes

“Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 998) to amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices, as amended. The Clerk read the title of the bill. The text of the bill is as follows: H.R. 998 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Internal Revenue Service Math and Taxpayer Help Act''. SEC. 2. IMPROVEMENT OF NOTICES OF MATH OR CLERICAL ERROR. (a) In General.--Section 6213(b)(1) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``errors.--If the taxpayer'' and inserting ``errors.-- ``(A) In general.--If the taxpayer'', (2) by striking ``Each notice'' in the second sentence and inserting ``Subject to subparagraph (B), each notice'', and (3) by adding at the end the following new subparagraph: ``(B) Specificity of math or clerical error notice.-- ``(i) In general.--The notice provided under subparagraph (A) shall-- ``(I) be sent to the taxpayer's last known address, ``(II) describe the mathematical or clerical error in comprehensive, plain language, including-- ``(aa) the type of error, ``(bb) the section of this title to which the error relates, ``(cc) a description of the nature of the error, and ``(dd) the specific line of the return on which the error was made, ``(III) an itemized computation of any direct or incidental adjustments to be made to the…”