Document Type
Blog Post
Publication Date
10-30-2023
Graduation Year
2025
Abstract
Most individuals and businesses file their tax return(s) and forget about the Internal Revenue Service (“IRS”) until it’s time to repeat the process the following year. However, sometimes disputes may arise “when a taxpayer fails to agree with an IRS finding, refuses to file a tax return, or refuses to comply with an IRS request for information.” To address some of these disputes, the IRS offers six alternative dispute resolution (“ADR”) programs through its Independent Office of Appeals, where mediation is leveraged to avoid costly litigation and lengthy appeals.
This post was originally published on the Cardozo Journal of Conflict Resolution website on October 30, 2023. The original post can be accessed via the Archived Link button above.
Recommended Citation
Gonzalez, Armando, "How Can the Internal Revenue Service Improve its Alternative Dispute Resolution Programs to Deliver Better Benefits?" (2023). CJCR Blog. 77.
https://larc.cardozo.yu.edu/cjcr-blog/77
