The Internal Revenue Service and Alternative Dispute Resolution: Moving From Infancy to Legitimacy
By David Parsly, February 8, 2012
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This note describes the acceptance and rise of alternative dispute resolution in the IRS. While negotiation between delinquent taxpayers and the IRS Appeals Office has been successful, the main focus of the note is the flawed beginnings of the IRS mediation program. Parsly offers some possible improvements to the system.
