LMSB dispute resolution.

JurisdictionUnited States
AuthorLaffie, Lesli S.
Date01 January 2002

IR-2001-109 describes the IRS's launch of a pilot program to cut the time to resolve corporate-tax disputes. The Large and Mid-Size Business Division (LMSB) Fast Track Dispute Resolution Pilot Program allows corporations to resolve outstanding issues early in the examination process. The pilot is a joint effort between LMSB and Appeals.

Under the program, a taxpayer and LMSB officials can choose between two alternatives: mediation (an Appeals official will seek to facilitate communication...

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