Mediation Procedures for Appeals |
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Description:
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Available for any qualifying issues - see section 4.02 of Revenue Procedure 2002-44;
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Non-docketed case already in Appeals administrative process; and
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Objective and neutral third party will assist taxpayer and Appeals to negotiate a settlement; decision making authority remains with the taxpayer and Appeals.
Revenue Procedure 2002-44 (scroll to Appeals Mediation)
IRM 35.5.5.4 - 35.5.5.8(2), Mediation
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Page Last Reviewed or Updated: April 14, 2009