IRS Appeals Mediation

[SadieJane]

Does anyone have experience with 'post-Appeals mediation' with the IRS? I am wondering if the mediation might possibly result in over-turning the Appeals Office position altogether or would it only be likely to reduce the liability assessed by Appeals (or affirm the Appeals position). 

[Larry Starr]

Amazing what a quick google search can do for one....

Take a look at this: https://www.irs.gov/appeals/post-appeals-mediation

There's a whole bunch of additional links/reference provided.

Here's some of the introductory material for those who just want a quick overview:

 

Post-Appeals Mediation lets you and your Appeals Officer or Settlement Officer resolve disputes while your case is still under Appeals' consideration. Once your PAM application is accepted, the goal is resolution within 60-90 days.

With PAM, a trained mediator from the IRS Office of Appeals is assigned to help you and your Appeals Officer or Settlement Officer reach an agreement on the disputed issue(s). PAM does not create any special authority for settlement by Appeals. You retain full control over every decision you make during the PAM process. No one can impose a decision on either you or Appeals.

The Appeals mediator is specifically trained in mediation techniques and is independent of the Appeals employee with whom you have been working. In annual customer satisfaction surveys conducted by a non-government company, taxpayers like you have consistently given the independence and impartiality of the Appeals mediator the highest rating of all survey questions.

Refer to the Appeals Mediation Programs page to learn more about now mediation works and the role of the Appeals mediator.

The benefits of settlement over litigation include:

• Speed.
• Cost.
• Flexibility.
• Control.
• Reduced Risk.

For your case to be considered for PAM, you must first work cooperatively and try to resolve all issues with the Appeals Officer or Settlement Officer before seeking the services of an Appeals mediator.