ABATEMENT OF INTEREST WHEN RETURN IS PREPARED FOR TAXPAYER BY THE INTERNAL REVENUE SERVICE.

SEC. 1212. ABATEMENT OF INTEREST WHEN RETURN IS PREPARED FOR TAXPAYER BY THE INTERNAL REVENUE SERVICE. (a) In General.— Section6404 (relating to abatements) is amended by adding at the end thereof the following new subsection: “(d) Assessments Attributable to Certain Mathematical Errors by Internal Revenue Service.— In the case of an assessment of any tax imposed by chapter 1 attributable in whole or in part to a mathematical error described in section 6213(f)(2)(A). if the return was prepared by an officer or employee of the Internal Revenue Service acting in his official capacity to provide assistance to taxpayers in the preparation of income tax returns, the Secretary is authorized to abate the assessment of all or any part of any interest on such deficiency for any period ending on or Ire fore the 30th day following the date of notice and demand by the Secretary for payment of the deficiency.” (b) Effective Date.— The amendment made by subsection (a) shall apply with respect to returns filed for taxable years ending after the date of the enactment of this Act.