Math Error Notice Rights

Math error notices are not notices of deficiency. Taxpayers have 60 days to request an abatement of the proposed assessment under §6213b)(2)(A) from the date of the math error notice. Once the Taxpayer requests an abatement, the IRS must follow the deficiency procedures. The attached newsletter discusses potential math error notices received by low-income taxpayers.

LITP Newsletter December, 2002