INTERNAL REVENUE SERVICE PROCEDURES RELATING TO APPEALS OF EXAMINATIONS AND COLLECTIONS.

SEC. 3465. INTERNAL REVENUE SERVICE PROCEDURES RELATING TO APPEALS OF EXAMINATIONS AND COLLECTIONS. (a) Dispute Resolution Procedures.— (1) In general.— Chapter 74 (relating to closing agreements and compromises) is amended by redesignating section 112 STAT. 7687123 as section 7124 and by inserting after section 7122 the following new section: “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.”. (2) Conforming amendment.— The table of sections for chapter 74 is amended by striking the item relating to section 7123 and inserting the following new items: “Sec. 7123. Appeals dispute resolution procedures. “Sec. 7124. Cross references.”. (b) Appeals Officers in Each State.— The Commissioner of Internal Revenue shall ensure that an appeals officer is regularly available within each State. (c) Appeals Videoconferencing Alternative for Rural Areas.— The Commissioner of Internal Revenue shall consider the use of the videoconferencing of appeals conferences between appeals officers and taxpayers seeking appeals in rural or remote areas.