Rev. Proc. 2015-44: Appeals arbitration program is eliminated

Appeals arbitration program is eliminated

The IRS today released an advance version of Rev. Proc. 2015-44 that announces that a program that allowing Appeals arbitration is being eliminated. According to today’s revenue procedure, over the 14 years during which the Appeals arbitration program was available, only two cases were settled using arbitration.

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Rev. Proc. 2015-44 [PDF 17 KB] notes that the Appeals arbitration program is being eliminated due to a “general lack of interest” and because of the fact that even though it aimed to settle disputes without litigation, the program “has not proven successful.”  While Appeals arbitration is being eliminated, the revenue procedure notes that taxpayers may be eligible to request mediation for unresolved issues that remain after completion of settlement discussions in Appeals.

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