US tax authority seeks to improve tax dispute resolution

The US Internal Revenue Service today invited public input on improvements to certain post-filing alternative dispute resolution (ADR) programs currently offered to taxpayers.

ADR programs can be important tools for resolving tax disputes efficiently without litigation in a way that is fair and impartial to taxpayers and the government.

Over the past two decades, the IRS has offered four principal post-filing ADR programs: Fast Track Settlement (FTS), Fast Track Mediation Collection (FTMC), Rapid Appeals Process (RAP), and Post Appeals Mediation (PAM).

The IRS is interested in suggestions to improve the administration of these ADR programs and in proposals for other approaches to ADR that can increase the use and efficacy of ADR in the resolution of tax disputes.

The IRS welcomes comments on all aspects of alternative dispute resolutions practices to help inform IRS policies for improving taxpayer service and resolving issues and cases fairly and expeditiously.

Andy Keyso, Chief of the Independent Office of Appeals, said: “The IRS is greatly interested in examining ways to help to reduce the time, costs and administrative burden for taxpayers and the government in resolving tax disputes. We’re open to all suggestions about how to better use ADR techniques to help expedite their fair resolution.”

Comments must be received by August 25.