SECTION 6. APPLICATION — Internal Revenue Bulletin 2008-48

Either the taxpayer or Appeals may submit a request to mediate or arbitrate after consulting with and obtaining the concurrence of the other party.
A taxpayer may submit a request to mediate or arbitrate by sending a written request to the appropriate Appeals Team Manager and a copy to:

Chief of Appeals Attn: Tax Policy & Procedure —

Collection & Processing 1099 14 ^th St. NW, Suite 4200 East Washington, DC 20005

For an OIC case, the written request to mediate or arbitrate should include:

a. The taxpayer’s name, address, and taxpayer identification number, and the name, title, address, and telephone number of the person to contact; b. The name of the Appeals Team Manager, Appeals Officer, or Settlement Officer; c. The taxable periods involved; d. A detailed description of the issue(s) for which the taxpayer is requesting mediation or arbitration, including both the specific dollar amount and the basis by which that amount was determined; and e. A representation that the disputed issue is not an excluded issue listed in section 4.01 above or in Revenue Procedure 2002–44 or Revenue Procedure 2006–44.

For a TFRP case, the written request to mediate or arbitrate should contain items a through e in section 6.03 above and a detailed explanation of the taxpayer’s position, including explanations of the following (where applicable):

a. Why the taxpayer was not required to collect, truthfully account for, and pay over the income, employment or excise taxes; b. Why the taxpayer did not willfully fail to collect or truthfully account for and pay over such tax, or willfully attempt in any manner to evade or defeat the payment of such tax; and c. Why the computation of the Trust Fund Recovery Penalty should reflect payment(s) designated specifically to the trust fund portion of the unpaid tax.

If the taxpayer wants to use a non-IRS co-mediator (at the taxpayer’s expense) or a non-IRS arbitrator (expense shared equally by the taxpayer and Appeals), the application should state this preference.