SECTION 1. PURPOSE
Internal Revenue Bulletin 2002-26 · 2026-10-03 edition · updated 2026-10-04 · United States
On January 15, 2002, Appeals completed an additional one-year test of its mediation procedure. See Announcement 2001–9, 2001–1 C.B. 357. This revenue procedure formally establishes the
Appeals mediation procedure; and modifies and expands the availability of mediation for cases that are already in the Appeals administrative process.
This revenue procedure supersedes Announcement 98–99, 1998–2 C.B. 650, and Announcement 2001–9.
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