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Announcement 2011-4

SECTION 6. APPLICATION PROCESS

Internal Revenue Bulletin 2011-4 · 2026-10-03 edition · updated 2026-10-04 · United States

  1. Either the taxpayer or Appeals may submit a request to mediate or arbitrate after consulting with and obtaining the concurrence of the other party.

  2. 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 14th St. NW, Suite 4200 East Washington, DC 20005

  1. 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

January 24, 2011 435 2011–4 I.R.B.

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▸Contents — Internal Revenue Bulletin 2011-4
Internal Revenue Bulletin 2011-4

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