Math Error Notices Failed to Inform Taxpayers of Right to Request Abatement
When IRS makes a math error adjustment, it sends the taxpayer a notice (most commonly a CP 11 or CP12) informing them of the adjustment, correction, and balance due or corrected refund amount. This notice should also include language informing the taxpayer of the right to request an abatement within 60 days of the notice being sent.
However, this filing season, over five million math error notices were erroneously issued omitting the 60-day time period language entirely, where the only adjustment was to the Recovery Rebate Credit. Taxpayers were not informed of their rights and the ability to request an abatement. Get details and background from the National Taxpayer Advocate’s blog