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Introduction

SECTION 3. SIGNIFICANT CHANGES

Internal Revenue Bulletin 2002-26 · 2026-10-03 edition · updated 2026-10-04 · United States

The mediation procedure has been modified, and expanded to allow for additional cases in Appeals to be eligible for mediation. Significant changes to Announcements 98–99 and 2001–9 made by this revenue procedure include:

July 1, 2002 10 2002–26 I.R.B.

.14 Section 5.16 provides that if the taxpayer and Appeals do not reach an agreement on an issue being mediated, they may then request arbitration for the issue provided the mediation issue meets the requirements for arbitration and the taxpayer acted in good faith during the mediation process.

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▸Contents — Internal Revenue Bulletin 2002-26
Internal Revenue Bulletin 2002-26

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