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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2014-53 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure updates Revenue Procedure 2009–44, 2009–2 C.B. 462, incorporating provisions of Announcements 2008–111 and 2011–6 relating to mediation, to expand and clarify the types of examination and collection cases and issues in the Appeals administrative process that are eligible for mediation pursuant to section 7123(b)(1) of the Internal Revenue Code (Code). 1 Generally, mediation is available for examination cases and certain collection 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 2014-53
Internal Revenue Bulletin 2014-53

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