The IRS Independent Office of Appeals has launched a two-year pilot program to make Post Appeals Mediation (PAM) more attractive to taxpayers. Under the new PAM pilot, cases will be reassigned to an Appeals team not associated with the underlying case. This team will represent Appeals in the mediation session.
“Appeals is committed to offering Alternative Dispute Resolution (ADR) programs as a cost-effective option for resolving cases, improving the taxpayer’s experience, and making the best use of IRS resources,” said John Hinding, Acting Chief of Appeals.
Taxpayers can request PAM at the conclusion of an unsuccessful Appeals proceeding. If the request is accepted, the parties meet in an accelerated mediation session in a final attempt to negotiate a mutually acceptable resolution. These sessions usually last one day. They are facilitated by an Appeals mediator not associated with the underlying case.
Taxpayers may include a co-mediator at their own expense. The mediators promote settlement negotiations between the parties. They also define issues and identify common ground. More information can be found here, and can be obtained by writing to the ADR PMO.
