IRS math error notices can result in immediate tax adjustments, but taxpayers generally have 60 days to request abatement. Learn what IRC Section 6213 provides and when the new Math and Taxpayer Help Act notice rules become effective.

Certain IRS penalties require written supervisory approval under IRC Section 6751. Learn the current timing rules, which penalties are excluded, and how the final Treasury regulations affect penalties assessed after December 23, 2024.