IRS Appeals Launches Post Appeals Mediation (PAM) Pilot cover art

IRS Appeals Launches Post Appeals Mediation (PAM) Pilot

IRS Appeals Launches Post Appeals Mediation (PAM) Pilot

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IRS Appeals Launches Post Appeals Mediation (PAM) Pilot

  • The IRS Independent Office of Appeals launched a two-year pilot to make PAM more attractive to taxpayers.
  • Under the pilot, mediation cases are reassigned to an Appeals team not connected to the original case to provide a fresh, expedited look; other PAM features remain unchanged.
  • PAM occurs after an unsuccessful Appeals process and typically lasts one day, with a neutral Appeals mediator; taxpayers may add a co-mediator at their expense.
  • Goal: enhance ADR offerings, improve taxpayer experience, and encourage faster, mutually acceptable resolutions before potential litigation.
  • Appeals also promotes broader use of its five ADR programs: Fast Track Settlement, Fast Track Mediation—Collection, PAM, Rapid Appeals Process, and Early Referral.
  • Contact for questions: ap.adr.programs@irs.gov.

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