Improve IRS Alternative Dispute Resolution Use and Effectiveness

Activity 1: Establish a cross-functional team consisting of TAS and the Appeals’ ADR Program Management Office to develop strategies to improve and promote ADR programs.

Activity 2: Participate in cross-functional team meetings to ensure eligible taxpayers have awareness of and the opportunity for ADR.

Activity 3: Propose collaborative meetings with Appeals’ ADR Program Management Office to develop and deploy a robust IRS-wide data collection and analysis framework. This framework should include taxpayer requests for ADR, denials, and outcomes for each ADR option (e.g., Fast Track Settlement, Fast Track Mediation, Post Appeals Mediation) across all stages of the administrative dispute resolution cycle, focusing on improving transparency, identifying trends, and addressing program shortfalls.

Activity 4: Advocate for the creation and implementation of a specialized unit within the IRS dedicated to ADR and focused exclusively on mediating tax disputes early in the process and participate in collaborative ADR cross-functional program meetings.

Activity 5: Propose collaborative meetings with Appeals’ ADR Program Management Office to establish guidance to lower ADR participation barriers.

Activity 6: Propose collaborative meetings to allow TAS to participate in the creation of ADR training for Appeals technical employees.

The Taxpayer Advocate Service (TAS) Systemic Advocacy (SA) met with the Office of Appeals Alternative Dispute Resolution (ADR) Program Management Office and discussed ideas and strategies to improve and promote ADR programs, lower ADR participation barriers, and increase taxpayer awareness of ADR opportunities.

The Taxpayer Advocate Service (TAS) has formed a collaborative team to meet regularly with the Office of Appeals Alternative Dispute Resolution (ADR) Office to discuss various ADR ideas and issues including TAS participation in ADR training development and participation in data collection and analysis framework creation.

TAS established a recurring quarterly discussion with Appeals’ Alternative Dispute Resolution (ADR) office to find opportunities to promote the ADR programs, lower ADR participation barriers, and increase taxpayers’ awareness of ADR opportunities. TAS advocated for the IRS Independent Office of Appeals Alternative Dispute Resolution (ADR) Program Management Office to establish a data collection mechanism for ADR denials and outcomes. ADR took action to establish a data collection mechanism to track denials and ADR outcomes. The IRS Independent Office of Appeals Alternative Dispute Resolution (ADR) Program Management Office established a data collection mechanism for all items related to ADR and stood up the ADR Program Management Office. TAS has established a recurring quarterly discussion with Appeals’ Alternative Dispute Resolution (ADR) office to find opportunities to promote the ADR programs, lower ADR participation barriers, and increase taxpayers’ awareness of ADR opportunities.

TAS established a recurring quarterly discussion with Appeals’ Alternative Dispute Resolution (ADR) Office to find opportunities to promote the ADR programs, lower ADR participation barriers, and increase taxpayers’ awareness of ADR opportunities. To support these efforts, Systemic Advocacy has developed a draft addition to the Get Help/TAS Roadmap and formulated ideas for incorporating relevant language to assist Case Advocates. The ADR office has agreed to develop new mediator training. Both TAS Systemic Advocacy and the ADR office are collaboratively exploring the potential for a research study aimed at investigating possible expansion of the ADR program.

TAS will continue to meet with the IRS to develop plans and strategies to move forward.