IRS request for comments on dispute resolution programs

Asking for public input on improvements to certain post-filing alternative dispute resolution programs offered to taxpayers

Asking for public input on improvements to certain post-filing alternative dispute resolut

Article Posted date 27 July 2023

The IRS today issued a release asking for public input on improvements to certain post-filing alternative dispute resolution (ADR) programs currently offered to taxpayers.

According to the IRS release—IR-2023-136 (July 27, 2023)—the IRS welcomes comments on all aspects of alternative dispute resolution practices. Comments can be sent to ap.adr.programs@irs.gov by August 25, 2023, specifically concerning:

  • Reasons taxpayers choose not to use ADR programs, and potential modifications to these programs that can remedy taxpayer concerns
  • Issues that are currently excluded from ADR programs that should not be excluded
  • Other ways in which ADR programs could be improved
  • Suggestions for how best to educate taxpayers and representatives about ADR programs
  • Experiences with the use of mediators from the IRS Independent Office of Appeals, and suggestions for how Appeals can ensure that mediators promote an ADR engagement that is conducive to settlement
  • Suggestions for how best to extend the use of these or other ADR programs to taxpayer segments that may be less aware of, or familiar with, ADR, such as small business and low-income taxpayers, and whether any unique characteristics of these segments necessitate modified ADR procedures
  • Feedback about experiences with the IRS when ADR programs were offered or not offered by IRS personnel or were denied when requested by taxpayers
  • Feedback about whether there are types of cases when ADR has proven particularly useful (e.g., valuation cases) and, if so, how ADR use can be increased in these types of cases
  • Ideas to achieve tax certainty or resolution sooner beyond these existing ADR programs, including ideas for new ADR programs

 

 

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