The IRS previously offered an arbitration program through which Appeals and taxpayers could resolve issues that remained unsettled at the conclusion of the appeals procedure. The IRS offered Appeals arbitration for 14 years and extended the process to a variety of cases, including certain offer in compromise cases and trust fund recovery penalty issues.

The IRS eliminated the Appeals arbitration program in Revenue Procedure 2015-44, citing the lack of demand for arbitration and its ineffectiveness as a tool to avoid litigation. Taxpayers may still however request mediation to resolve issues that remain unresolved after the conclusion of settlement discussions in Appeals.

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