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SECTION 5. MEDIATION PROCESS

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

.01 Mediation is optional. .02 Filing requirements.

(1) Where to file. (2) Required information. .03 Review of mediation request.

(1) Request approved. (2) Request denied. .04 Agreement to mediate. .05 Participants. .06 Selection of mediator and ex- penses.

.07 Appeals personnel as mediators and conflict statement.

.08 Criteria for selection of non- Internal Revenue Service co-mediator.

.09 Discussion summaries. .10 Confidentiality. .11 Ex Parte Contacts Prohibited .12 Section 7214(a)(8) disclosure. .13 Disqualification of the non- Internal Revenue Service co-mediator.

.14 Withdrawal. .15 Mediator’s report. .16 Appeals procedures apply. .17 Use as precedent.

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

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