SECTION 4. PROCEDURES FOR

CONDUCTING THE TEB MEDIATION

.01 TEB Mediation utilizes the services of a trained Appeals Mediator to facilitate the resolution of factual disputes between the Issuer and TEB. The Appeals Mediator, as a neutral participant, will assist the parties in defining the issues. The Appeals Mediator will not render a decision regarding any issue in dispute. Prior to the commencement of the mediation, the Appeals Mediator will advise the parties of the procedures and ground rules for the mediation process. At the conclusion of the TEB Mediation process, the Appeals Mediator will prepare a brief written report in the form set forth in Exhibit 2, Model Mediator’s Report.

.02 Within three business days of receiving a TEB Agreement to Mediate, the Appeals TEB Mediation Program Manager will assign an Appeals Mediator, selected from a list of eligible individuals who, generally, will be from the same Appeals office or geographic area where the case is assigned.

.03 The Issuer also may request, at the Issuer’s expense, to use a non-Service comediator. If the Issuer requests to use a nonService co-mediator, the Issuer and the TEB Field Manager shall make the selection from

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ing in the TEB Mediation process because the Appeals personnel, in facilitating the resolution of a factual dispute between the Issuer and TEB, are not acting in their traditional Appeals’ settlement role.

.13 At the conclusion of the TEB Mediation process, the Appeals Mediator will prepare a brief written report, in the form attached as Exhibit 2, Model Mediator’s Report, which will summarize the Appeals Mediator’s findings. A copy of the Mediator’s Report shall be provided to the TEB Field Manager and the Issuer. If a nonService co-mediator is involved in the process, a single report will be prepared for joint signature. The Mediator’s Report may not be used as precedent by any party.

.14 If the parties reach an agreement on all or some issues through TEB Mediation, TEB will use established issue or case closing procedures, which may include the preparation of a Form 906, Closing Agree- ment on Final Determination Covering Spe- cific Matters, or the mailing of a no-change closing letter.

.15 If any issues remain unresolved after TEB Mediation, the Issuer retains the option of requesting that the issue be heard through the traditional Appeals process in accordance with Rev. Proc. 99–35.