Bulletin No. 2003–25 June 23, 2003

Rev. Proc. 2003–41, page 1047. This procedure formally establishes the Fast Track Mediation (FTM) program to expedite case resolution and to expand the range of dispute resolution options available to taxpayers. The Small Business/Self-Employed Compliance Division and the Office of Appeals will jointly administer the FTM program. FTM will also allow SB/SE personnel and SB/SE taxpayers an opportunity to mediate their disputes with an Appeals Official acting as a neutral party.

Announcement 2003–36, page 1093. This announcement contains the procedures for the Tax Exempt Bond Mediation Dispute Resolution Pilot Program (TEB Mediation). In furtherance of the Service’s goal of resolving tax controversies on a basis that is fair and impartial to both the government and the taxpayers, TEB Mediation establishes new opportunities for Issuers (as defined in Rev. Proc. 96–16, 1996–1 C.B. 630) of tax-exempt debt, with the assistance of the Office of Appeals, to expedite the resolution of cases within the Tax Exempt Bond organization.