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If your settlement discussions with the IRS Office of Appeals were unsuccessful, POST APPEALS MEDIATION may be an option. With PAM, a trained mediator is assigned to help you and the Appeals Officer or Settlement Officer reach an agreement on the disputed issue(s).

Read the General Mediation Information page if you want to learn more about how mediation works and the role of the Appeals mediator.

This mediation procedure does not create any special authority for settlement by Appeals. You retain full control over every decision you make during the PAM process. No one can impose a decision on either you or Appeals. The benefits of settlement over litigation include:

• Speed

• Cost

• Flexibility

• Control

• Reduced Risk


You should consider what might happen if your case is not settled. Ask yourself:

  • Am I prepared for what could be lengthy and costly litigation?
  • What is my risk that the litigation will be unsuccessful, and what would the consequences be?

I am ready to learn more about how PAM might help resolve my dispute with Appeals:

  • YES
  • NO
    Mediation is not an available option. End of self-help tool.
Page Last Reviewed or Updated: 10-Jan-2014