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SECTION 1. PURPOSE

Internal Revenue Bulletin 2009-40 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure updates Revenue Procedure 2002–44, which formally established a mediation procedure for cases in the Appeals administrative process. This revenue procedure expands and clarifies the types of cases that may be mediated in Appeals. Generally, this program is available for cases in which a limited number of legal and factual issues remain unresolved following settlement discussions in Appeals.

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▸Contents — Internal Revenue Bulletin 2009-40
Internal Revenue Bulletin 2009-40

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