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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: 13-Feb-2014