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Fast Track Mediation - Collection
A Process for Prompt Resolution of Tax Issues
Qualifications issued the findings. If you still don’t Representation
agree, you may appeal your case
The Internal Revenue Service offers You may represent yourself at the
or, in qualifying cases, engage in
fast track mediation for certain mediation session, or someone else
mediation.
collection cases and issues to help can act as your representative.
taxpayers resolve disputes resulting In order to avail yourself of
For mediation to succeed, those
from: the mediation process, all
who have the authority to make a
documentation to consider
• Offers in Compromise decision must be present. If you
your case must be provided to
• Trust Fund Recovery Penalties decide to have someone represent
Collection.
you, that person must have the
Advantages Either you or Collection may initiate proper authorization to act on your
Fast Track Mediation offers: a mediation request. Both you and behalf and to receive confidential
Collection, however, must agree to information. You may use Form
• an expedited process participate in the process and sign 2848, Power of Attorney and
• a trained mediator an agreement to mediate prior to Declaration of Representative for
• a neutral setting attending the mediation session. this purpose.
You don’t have to file a formal Generally within a week of receiving You may also bring participants
written protest to request fast track the signed agreement to mediate, with you to support your
mediation. the mediator will contact you and position. The Appeals mediator,
Collection to schedule the meeting. however, may limit the number
Excluded Cases / Issues
The mediator will provide a brief of participants to facilitate the
Certain cases and issues are explanation of the process and mediation session.
excluded from fast track mediation. discuss with you when and where
They include: to hold the mediation session. Appeals
• Assessment of the hazards of You may withdraw from the
litigation, which would require Mediation
mediation process anytime.
the Appeals mediator to hold The process involves an Appeals
If any issues remain unresolved,
settlement authority Officer with the IRS Independent
you will retain all the usual appeal
• Cases referred to the Department Office of Appeals (Appeals) who
rights as explained in Publication
of Justice has been trained in mediation. The
5, Your Appeal Rights and How
• Issues for which mediation would goal of mediation is to help you and
To Prepare a Protest If You Don’t
be inconsistent with sound tax Collection resolve the dispute.
Agree. For further information, see
administration The mediator’s role is to facilitate the Appeals Internet Web site at
• Cases in which the taxpayer communication. The mediator will www.irs.gov/appeals.
has failed to respond to IRS work with you and Collection to
communications or failed obtain the information necessary
to submit documentation to to understand the nature of the
Collection for consideration dispute. This includes the issues
• Collection Due Process cases involved and the positions of both Scan this
• Collection Appeals Program parties. QR Code
cases
• Cases worked at a Collection The mediator may conduct both with your
Campus site separate and joint discussions with smartphone or
• Frivolous issues you and Collection. The purpose other device
is to help the two of you reach a with a QR
Starting the Process mutually satisfactory resolution that reader, or go
is consistent with the applicable to the website
If you don’t agree with any or all
law. The mediator has no authority url shown, to view more information
of the IRS findings, you have the
to require either party to accept any about completing this form and
right to request a conference with
resolution. other Appeals processes online.
the manager of the person who
Publication 3605 (Rev. 3-2022) Catalog Number 29749Q Department of the Treasury Internal Revenue Service www.irs.gov
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