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Fast Track Mediation - Collection
A Process for Prompt Resolution of Tax Issues
Qualifications the manager of the person who Representation
issued the findings. If you still don’t
The Internal Revenue Service offers You may represent yourself at the
agree, you may appeal your case
fast track mediation for certain mediation session, or someone else
or, in qualifying cases, engage in
collection cases and issues to help can act as your representative.
mediation.
taxpayers resolve disputes resulting For mediation to succeed, those
from: In order to avail yourself of
who have the authority to make a
the mediation process, all
Offers in Compromise decision must be present. If you
documentation to consider
Trust Fund Recovery Penalties decide to have someone represent
your case must be provided to
you, that person must have the
Advantages Collection.
proper authorization to act on your
Fast Track Mediation offers: Either you or Collection may initiate behalf and to receive confidential
a mediation request. Both you and information. You may use Form
an expedited process Collection, however, must agree to 2848, Power of Attorney and
a trained mediator participate in the process and sign Declaration of Representative for
a neutral setting an agreement to mediate prior to this purpose.
You don’t have to file a formal attending the mediation session.
You may also bring participants
written protest to request fast track Generally within a week of receiving with you to support your
mediation. the signed agreement to mediate, position. The Appeals mediator,
the mediator will contact you and however, may limit the number
Excluded Cases / Issues
Collection to schedule the meeting. of participants to facilitate the
Certain cases and issues are The mediator will provide a brief mediation session.
excluded from fast track mediation. explanation of the process and
They include: discuss with you when and where Appeals
Assessment of the hazards of to hold the mediation session. You may withdraw from the
litigation, which would require mediation process anytime.
the Appeals mediator to hold Mediation
If any issues remain unresolved,
settlement authority The process involves an Appeals
you will retain all the usual appeal
Cases referred to the Department Officer who has been trained in
rights as explained in Publication
of Justice mediation. The goal of mediation is
5, Your Appeal Rights and How
Issues for which mediation would to help you and Collection resolve
To Prepare a Protest If You Don’t
be inconsistent with sound tax 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.
Publication 3605 (Rev. 10-2018) Catalog Number 29749Q Department of the Treasury Internal Revenue Service www.irs.gov
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