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Introduction

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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▸Contents — Internal Revenue Bulletin 2002-26

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