Internal Revenue Bulletin:  2006-27 

July 3, 2006 

Announcement 2006-43

Renewal of Tax Exempt Bond Mediation Dispute Resolution Pilot Program


SUMMARY AND BACKGROUND

This announcement renews the Tax Exempt Bond Mediation Pilot Program set forth in Announcement 2003-36, 2003-1 C.B. 1093, for an additional one-year period, beginning on the date this announcement is published in the Internal Revenue Bulletin.

TEB and Appeals concluded a two-year test of the Tax Exempt Bond Mediation Pilot Program on June 3, 2005. During the additional one-year test period, TEB and Appeals will seek additional cases for mediation to further evaluate the program. The renewed program will follow the provisions of Ann. 2003-36.

This procedure allows Issuers of tax-exempt debt with cases under examination by the Tax Exempt Bond (TEB) organization to request mediation as permitted under Announcement 2003-36. Using the services of a trained mediator from the Office of Appeals, with the option of using a non-Service co-mediator, the Issuer and TEB will attempt to resolve unagreed issues on an expedited basis prior to the issuance of a proposed adverse determination letter. The mediation program is consistent with the Internal Revenue Service’s efforts to improve tax administration, provide customer service, and reduce taxpayer burden.

EFFECTIVE DATE

This program is effective beginning on the date it is published in the Internal Revenue Bulletin.

COMMENTS

The Service invites interested persons to comment on this pilot program. Written comments on the announcement should be delivered or mailed to:

Internal Revenue Service
Office of the Chief, Appeals
1099 14th Street, NW
Suite 4035- East
Washington, D.C. 20005

Alternatively, comments may be submitted by e-mail to the following address: notice.comments@irscounsel.treas.gov.

FURTHER INFORMATION

For further information regarding this announcement, contact Jacqueline A. Harris, Appeals TEB Mediation Program Manager at (972) 308-7330; Charles F. Fisher, Appeals Team Manager (TEGE Programs) at (302) 792-6658; and Joseph Ali (Appeals Area Director) at (215) 597-4118 (not toll-free calls).


More Internal Revenue Bulletins