§ 7123. Appeals dispute resolution procedures

Latest version.

(a) Early referral to appeals procedures
The Secretary shall prescribe procedures by which any taxpayer may request early referral of 1 or more unresolved issues from the examination or collection division to the Internal Revenue Service Office of Appeals.
(b) Alternative dispute resolution procedures(1) MediationThe Secretary shall prescribe procedures under which a taxpayer or the Internal Revenue Service Office of Appeals may request non-binding mediation on any issue unresolved at the conclusion of—(A) appeals procedures; or(B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under section 7122.(2) ArbitrationThe Secretary shall establish a pilot program under which a taxpayer and the Internal Revenue Service Office of Appeals may jointly request binding arbitration on any issue unresolved at the conclusion of—(A) appeals procedures; or(B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under section 7122.

(Added Pub. L. 105–206, title III, § 3465(a)(1), July 22, 1998, 112 Stat. 768.)

Prior Provisions

A prior section 7123 was renumbered section 7124 of this title.

                    
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