The Internal Revenue Service Independent Office of Appeals has formed an Alternative Dispute Resolution Program Management Office.The unit will collaborate with the IRS Business Operating Divisions in resolving tax disputes.
The ADR PMO will pilot changes to Fast Track Settlement—a program that allows Appeals to mediate disputes between a taxpayer and the IRS while the case is still in Exam’s jurisdiction. The IRS says the new office will also removes barriers to participating in Post-Appeals Mediation, which introduces a new mediator if parties cannot reach agreement during traditional Appeals settlement negotiations.
The IRS says the PMO will test ADR programs that allow Appeals to help resolve or mediate disputes earlier in the examination process, streamline and clarify existing guidance and remove barriers “to enable easier use of and access to ADR.”
