Academic journal article Journal of Accountancy

Mediation Procedures

Academic journal article Journal of Accountancy

Mediation Procedures

Article excerpt

The Internal Revenue Service issued procedures effective October 30, 1995--for a one-year test period--for taxpayers requesting mediation for cases in the appeals court administration process that are not designated for litigation or docketed in any court. Announcement 95-86 of Internal Revenue.Bulletin 1995-44 says mediation is optional and can be requested by either the taxpayer or appeals court.

The mediator must be an objective and neutral third party who will attempt to negotiate a settlement but will have no authority to impose a decision. The mediator will act as a facilitator, assist in defining issues and promote settlement negotiations between the parties. He or she also should discuss with the parties the mediation rules and procedures. Each party much submit a list of its participants to the mediator and to the other party two weeks before the mediation session.

The new procedures also clarify that although mediation is a nonbinding process, it should still be the parties' goal to reach a final agreement. The disqualification provisions were revised to prevent the mediator from representing the taxpayer in related pending and future actions. …

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