Speaker: Jeremy Wells, EA, CPA, COO
CE: 1 IRS/CTEC

This webinar explores the Math Act and the IRS’s forthcoming automatic First-Time Abatement (FTA) initiative reflect a broader shift toward clearer notices, reduced taxpayer burden, and front-end penalty relief. This course explores both reforms together, giving practitioners a practical understanding of how math-error notices will change and how automatic administrative penalty relief will work beginning in the 2026 filing season. The session emphasizes implementation timing, taxpayer-rights considerations, and strategies for incorporating these reforms into practice management and client engagement.

Learning Objectives:

• Understand the Math Act’s statutory notice reforms and the IRS’s administrative FTA automation initiative.
• Describe how automatic First-Time Abatement will be applied, which penalties qualify, and how eligibility is determined.
• Analyze how the Math Act and FTA automation together affect taxpayer rights, notice review procedures, and client expectations.
• Develop workflows for monitoring notices, confirming automatic abatements, and documenting relief for compliance and audit-trail purposes.
• Advise taxpayers proactively on how to avoid unneeded penalties, how to preserve abatement eligibility, and how to respond when the IRS does not automatically apply expected relief.

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