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Test of Arbitration Procedure for Appeals

By United States Department of the Treasury

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Book Id: WPLBN0000231606
Format Type: PDF eBook
File Size: 0.1 MB
Reproduction Date: 2006

Title: Test of Arbitration Procedure for Appeals  
Author: United States Department of the Treasury
Language: English
Subject: Government publications, Tax & accounting series, Internal Revenue Service publication
Collections: Government Library Collection, U.S. Department of the Internal Revenue Service
Publication Date:
Publisher: United States Department of the Treasury, Internal Revenue Service


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Service, I. R. (n.d.). Test of Arbitration Procedure for Appeals. Retrieved from

Summary: The Internal Revenue Service Office of Appeals (Appeals) is conducting a two-year test of a binding arbitration procedure. This procedure allows taxpayers to request binding arbitration for factual issues that are already in the Appeals administrative process. Under the procedure, the taxpayer and Appeals must first attempt to negotiate a settlement. If those negotiations are unsuccessful, the taxpayer and Appeals may jointly request binding arbitration. Binding arbitration will only be used to resolve factual disputes. This procedure is effective for requests for arbitration made during the two-year test period beginning on January 18, 2000, the date this Announcement is published in the Internal Revenue Bulletin.


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