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ARTICLE · 03 FEBRUARY 2025

IRS Pilots New Alternative Dispute Resolution Procedures

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IRS launches pilot programs to expand alternative dispute resolution options for taxpayers.

United StatesLitigation, Mediation & Arbitration
Go-To Guide:
  • IRS launches pilot programs to expand alternative dispute resolution options for taxpayers.
  • Fast Track Settlement now allows partial case resolution and does not prevent later Post Appeals Mediation.
  • New "Last Chance Fast Track Settlement" offers small business taxpayers an additional opportunity to resolve issues.
  • IRS must now provide explanations for ADR request denials, with first-line executive approval required.

On Jan. 15, 2025, the Internal Revenue Service (IRS) announced three new pilot programs in an effort to expand the reach and appeal of alternative dispute resolution (ADR) processes available to taxpayers. These ADR processes are designed to allow taxpayers and the IRS to resolve their disputes more efficiently than through the traditional resolution paths.

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