1. Short title This Act may be cited as the Internal Revenue Service Math and Taxpayer Help Act . 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 return in correction of the error, including any adjustment to the amount of— (aa) adjusted gross income, (bb) taxable income, (cc) itemized or standard deductions, (dd) nonrefundable credits, (ee) credits under section 24, 25A, 32, 35, or 36B, credits claimed with respect to undistributed long-term capital gains on Form 2439, credits for Federal taxes paid on fuels claimed on Form 4136, and any other refundable credits, (ff) income tax, (gg) other taxes, (hh) total tax, (ii) Federal income tax withheld or excess tax withheld under section 3101 or 3201(a), (jj) estimated tax payments, including amount applied from prior year’s return, (kk) refund or amount owed, (ll) net operating loss carryforwards, or (mm) credit carryforwards, (IV) include the telephone number for the automated phone transcript service, and (V) display the date by which the taxpayer may request to abate any assessment specified in such notice pursuant to paragraph (2)(A), in bold, font size 14, and immediately next