; however, if multiple specific errors apply to the return all such errors should be listed. . (b) Notice of abatement Paragraph (2) of section 6213(b) is amended by adding at the end the following new subparagraph: (C) Notice Upon determination of an abatement pursuant to subparagraph (A), the Secretary shall send notice to the taxpayer of such abatement which— (i) is sent to the taxpayer’s last known address, (ii) describes the abatement in comprehensive, plain language, and (iii) provides an itemized computation of any adjustments to be made to the items described in the notice of mathematical or clerical error, including any changes to any item described in paragraph (1)(B)(i)(III). . (c) Effective date The amendments made by this section shall apply to notices sent after the date which is 12 months after the date of the enactment of this Act. (d) Procedures Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury (or such Secretary's delegate) shall provide for procedures by which a taxpayer may request an abatement pursuant to section 6213(b)(1)(B)(i)(V) of the Internal Revenue Code of 1986 in writing, electronically, by telephone, or in person. (e) Pilot program Not later than 18 months after the date of the enactment of this Act, the Secretary of the Treasury (or such Secretary's delegate), in consultation with the National Taxpayer Advocate, shall— (1) implement a pilot program to send a trial number of notices, in an amount which is a statistically significant portion of all such notices, of mathematical or clerical error pursuant to section 6213(b) of the Internal Revenue Code of 1986 by certified or registered mail with e-signature confirmation of receipt, and (2) report to Congress, aggregated by the type of error under section 6213(g) of such Code to which the notices relate, on— (A) the number of mathematical or clerical errors noticed under the program and the dollar amounts involved, (B) the number of abatements of tax and the dollar amounts of such