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PART VII. EFFECT ON OTHER

SECTION 3. REQUESTS FOR

Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States

MEDIATION

.01 Either the Issuer or the TEB Field Manager may suggest the use of TEB Mediation procedures.

.02 To initiate formal consideration of a request for mediation, the Issuer must send the TEB Field Manager a written request that includes the following information:

(1) A description of the issue for which TEB Mediation is being requested;

(2) A representation that the issue for which TEB Mediation is being requested is not an excluded issue described in section 2.03, above; and

(3) A request by the Issuer to use a nonService co-mediator, if applicable.

.03 TEB Mediation requests will be evaluated to determine if the particular issue(s) is appropriate for inclusion in the program. If TEB denies the mediation request, the TEB Field Manager will promptly inform the Issuer and the Appeals TEB Mediation Program Manager. The decision not to approve a request for TEB Mediation is final and not subject to administrative appeal or judicial review.

.04 If TEB and the Issuer agree that the use of mediation procedures is appropriate, the TEB Field Manager and the Issuer will enter into a written agreement to mediate, in the form of Exhibit 1, TEB Agreement to Mediate. The TEB Agreement to Mediate will specify the issues that the parties have agreed to mediate, identify a neutral conference site ( e.g., the Appeals Mediator’s office), and an agreed projected process ending date. The preliminary adverse determination letter and a written response from the Issuer should be attached to the TEB Agreement to Mediate.

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▸Contents — Internal Revenue Bulletin 2003-25

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