Internal Revenue Bulletin:  2009-40 

October 5, 2009 


Table of Contents

Rev. Proc. 2009-44 Rev. Proc. 2009-44

This procedure updates Revenue Procedure 2002-44, which formally established a mediation procedure for cases in the Appeals administrative process. This procedures expands and clarifies the types of cases that may be mediated in Appeals. Generally, this program is available for cases in which a limited number of legal and factual issues remain unresolved following discussions in Appeals. Rev. Proc. 2002-44 superseded.

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