Arbitration Procedures for Appeals
Description:
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Cases regarding factual issues that are already in the Appeals administrative process
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Taxpayer and Appeals must first attempt to negotiate a settlement before requesting arbitration
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Taxpayer and Appeals may jointly request binding arbitration on unresolved issues
Revenue Procedure 2006-44
Announcement 2008-111
IRM 35.5.5.1 – 35.5.5.3
IRM 8.26.6
Page Last Reviewed or Updated: 2012-08-03
