
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7123]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
             CHAPTER 74--CLOSING AGREEMENTS AND COMPROMISES
 
Sec. 7123. Appeals dispute resolution procedures


(a) Early referral to appeals procedures

    The Secretary shall prescribe procedures by which any taxpayer may 
request early referral of 1 or more unresolved issues from the 
examination or collection division to the Internal Revenue Service 
Office of Appeals.

(b) Alternative dispute resolution procedures

                            (1) Mediation

        The Secretary shall prescribe procedures under which a taxpayer 
    or the Internal Revenue Service Office of Appeals may request non-
    binding mediation on any issue unresolved at the conclusion of--
            (A) appeals procedures; or
            (B) unsuccessful attempts to enter into a closing agreement 
        under section 7121 or a compromise under section 7122.

                           (2) Arbitration

        The Secretary shall establish a pilot program under which a 
    taxpayer and the Internal Revenue Service Office of Appeals may 
    jointly request binding arbitration on any issue unresolved at the 
    conclusion of--
            (A) appeals procedures; or
            (B) unsuccessful attempts to enter into a closing agreement 
        under section 7121 or a compromise under section 7122.

(Added Pub. L. 105-206, title III, Sec. 3465(a)(1), July 22, 1998, 112 
Stat. 768.)


                            Prior Provisions

    A prior section 7123 was renumbered section 7124 of this title.
