The IRS Independent Office of Appeals recently announced its launch of a two-year pilot program to increase awareness of post-appeals mediation (PAM), as well as to make it a more attractive option to taxpayers.
Taxpayers can request PAM at the conclusion of an unsuccessful appeals proceeding, and if the request is granted, the parties meet in an accelerated mediation session where they make a final attempt to negotiate a mutually acceptable resolution.
These sessions usually last one day, according to the IRS, and are facilitated by an appeals mediator with no connection to the underlying case. Taxpayers are allowed to include a co-mediator at their own expense.
Under the new PAM pilot, cases will be reassigned to an appeals team unconnected with the underlying case that will represent the office in the mediation session. Learn more.