Mediation Procedures for Appeals
Description:
-
Available for any qualifying issues - see section 4.02 of Revenue Procedure 2002-44;
-
Non-docketed case already in Appeals administrative process; and
-
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 2009-44
IRM 35.5.5.4 - 35.5.5.8(2), Mediation
Page Last Reviewed or Updated: 03-八月-2012
