In a move aimed at strengthening taxpayer rights, Donald Trump has signed the IRS Math and Taxpayer Help (MATH) Act into law. At first glance, this bipartisan legislation appears to be a major win for taxpayers who have long been confused—or blindsided—by unexplained IRS adjustments. But while the law improves transparency, it does not eliminate the risks that come with IRS correspondence or the importance of responding correctly and on time.

The Problem With IRS Math Error Notices

Each year, the IRS sends millions of “math error” notices proposing changes to tax returns. These notices often adjust refunds or increase tax balances, yet historically they’ve provided little to no explanation of why the change was made. Many taxpayers simply accept the adjustment, unaware that they had the right—and a limited window—to dispute it.

Even worse, some notices are never received due to mailing issues, causing taxpayers to unknowingly lose their right to challenge the IRS’s assessment.

What the IRS MATH Act Changes

The new law directly addresses these long-standing issues by requiring the IRS to:

• Clearly explain the specific math or clerical error
• Identify exactly what item on the return is being changed
• Explain why a refund is higher or lower than expected
• Inform taxpayers that they have 60 days to dispute the adjustment
• Test a pilot program sending some notices via certified mail to improve delivery and accountability

In short, the IRS now has to “show its work,” not just demand that taxpayers accept its conclusions.

Why This Still Isn’t as Simple as It Sounds

While better explanations are a positive step, receiving an IRS notice—math error or otherwise—can still be risky. Disputing an adjustment improperly or missing the 60-day deadline can result in:

• Permanent loss of appeal rights
• Additional penalties and interest
• Escalation to audits, liens, or enforced collection actions

Many taxpayers mistakenly believe that a math error notice is “minor.” In reality, how you respond can have lasting financial consequences.

When to Seek Professional Help

The IRS MATH Act improves transparency, but it doesn’t make IRS notices simple—or risk-free. Understanding what the IRS changed is only the beginning. Determining whether the adjustment is correct, how to challenge it properly, and meeting strict deadlines requires experience and strategy.

At Envision Tax Relief, we review IRS notices, protect your appeal rights, and communicate directly with the IRS on your behalf. What looks like a minor math error can quickly lead to penalties, additional assessments, or enforcement action if handled incorrectly.

Before responding to an IRS notice, speak with a qualified tax resolution professional. A brief consultation today can help you avoid costly mistakes and long-term consequences tomorrow.

Tax Resolution Program Spotlight: Doubt as to Liability Offer in Compromise

If you believe the IRS is wrong about how much you owe, a Doubt as to Liability Offer in Compromise (OIC) may be the solution. This lesser-known but powerful IRS program allows taxpayers to settle a tax debt when there’s legitimate doubt that the assessed tax is correct.

What Is a Doubt as to Liability Offer?

A Doubt as to Liability OIC is used when the dispute is about the accuracy of the tax itself, not your ability to pay. It applies when the IRS made an error in assessing your tax due to issues such as incorrect income reporting, disallowed deductions or credits, misapplied payments, or mistakes resulting from audits or amended returns.

Unlike other offers, this option focuses purely on whether the IRS’s numbers are right.

Who Might Qualify?

You may be a good candidate if:

• The IRS assessed tax based on incorrect or incomplete information
• You have documentation proving income, deductions, or credits were miscalculated
• You were audited and the results were incorrect
• The tax debt is the result of a clear IRS or processing error

Strong evidence is critical—this is not a hardship-based program.

Why Professional Help Matters

Doubt as to Liability offers are heavily scrutinized and often denied when not presented correctly. The IRS expects a clear legal and factual argument supported by precise documentation.

At Envision Tax Relief, we:

• Review IRS assessments for errors
• Gather and organize supporting evidence
• Prepare a compelling legal argument
• Communicate directly with the IRS on your behalf

If the IRS is demanding more than you legally owe, you shouldn’t pay a dollar extra. Contact Envision Tax Relief for a free consultation to find out whether a Doubt as to Liability Offer could resolve your tax issue permanently.

Be Careful Who You Trust With Your Tax Return

One of the most common—and costly—mistakes taxpayers make is trusting the wrong person to prepare their taxes. A recent federal case out of Florida shows how that decision can expose taxpayers to serious risk, even when they believe they’re doing everything right.

Khristine N. Harper, a Pensacola tax preparer, pleaded guilty to 20 counts of aiding and assisting in the preparation of false tax returns and one count of identity theft. According to court records, Harper routinely filed fraudulent returns for clients by fabricating deductions and credits that clients never provided—artificially inflating refunds and reducing tax liabilities.

When Harper learned she was under investigation by IRS Criminal Investigation, she allegedly attempted to conceal her activity by changing her business name and filing returns using a stolen Preparer Tax Identification Number (PTIN). For just 20 returns cited in the indictment, the IRS identified more than $103,000 in tax losses.

The Hidden Danger for Taxpayers

While this case focuses on the preparer, taxpayers often suffer the consequences. If a return contains false information—even if the taxpayer didn’t knowingly provide it—the IRS may still pursue:

• Back taxes, penalties, and interest
• Audits of prior-year returns
• Loss of future credits or refunds
• Extended scrutiny of all filings

Hiring a preparer who “guarantees big refunds” or cuts corners can turn a routine tax filing into a long-term problem.

The Takeaway

Taxpayers are ultimately responsible for what’s on their return. That’s why it’s critical to work with a qualified, ethical, and transparent tax professional who explains what’s being filed—and why.

If you’re concerned a past return may have been prepared incorrectly, or if you’ve received an IRS notice tied to a preparer’s work, a tax resolution professional can review your filings, correct mistakes, and help protect you from further exposure.

When it comes to taxes, who you hire matters more than most people realize.

Being Honest With Your Tax Pro Matters

Another common issue we see—especially with cash-heavy businesses—is owners providing incomplete or false information to their tax preparer, believing it reduces risk or taxes owed. A recent federal case out of Wyoming shows how dangerous that assumption can be.

Shu Ping Chen, owner of a Cheyenne restaurant, was sentenced to 18 months in federal prison for filing a false tax return. According to court documents, Chen knowingly gave false financial information to her Certified Public Accountant, fully aware it would be used to prepare and file her tax returns. Over a five-year period, she underreported nearly $960,000 in cash receipts, resulting in hundreds of thousands of dollars in unpaid federal and state taxes.

When investigators from IRS Criminal Investigation executed search warrants at her business and home, Chen was reportedly caught attempting to destroy business records—further compounding the seriousness of the case.

The Takeaway for Business Owners

Your tax professional can only work with the information you provide. Supplying false or incomplete records doesn’t protect you—it shifts liability squarely onto your shoulders. Even if a professional prepares the return, the taxpayer is ultimately responsible for its accuracy.

Cash businesses are already under heightened scrutiny, and deliberate underreporting is one of the fastest ways a civil tax issue becomes a criminal case.

The Safer Path Forward

If your books aren’t clean, estimates were used, or past returns don’t fully reflect reality, the solution isn’t concealment—it’s proactive correction. A qualified tax resolution professional can help you address past mistakes, correct filings, and work with the IRS before issues escalate.

When it comes to taxes, honesty with your advisor isn’t just good practice—it’s essential protection.

When it comes to tax preparation or tax resolution, who you trust matters. Anyone promising unusually large refunds, “secret” tax hacks, or guaranteed results is putting your future at risk — and theirs.

Work with a qualified, ethical professional who follows the law, stands behind their work, and explains every number on your return. If something looks too good to be true, it almost always is.

If you need help fixing past returns, resolving tax issues, or making sure you’re protected moving forward, reach out today. We’re here to help you stay safe, compliant, and confident — the right way.