Many federal government agencies have adopted mediation, including the IRS.

A recent IRS press release announced they are seeking public input on its current alternative dispute resolution programs. According to the release, the IRS is open to suggestions on how to better use dispute resolution techniques in dealings with tax payers.

Currently, two of the agency’s programs employ mediation. Fast Tract Mediation uses an independent approach to help taxpayers and the IRS reach agreement in examination disputes once examiners have completed their work and issues remain unresolved. The IRS describes this process as an “appeals mediator [who] will facilitate settlement discussions and may offer settlement proposals.” However, as in most other forms of mediation, the process is voluntary and if no agreement is reached, the taxpayer may still request a conference or appeal.

A second program, Post-Appeals Mediation, is available to deal with disputes while a case is still under appeal. In this IRS Office of Appeals program the mediator works with the taxpayer and Settlement Officer to reach an agreement. The IRS describes the mediator as “independent of the Appeals Officer” and the taxpayer they are assigned to. Their website sites high ratings for this program. As with other forms of mediation the process is voluntary and the mediator cannot impose an agreement.

To determine if a dispute is appropriate for these programs, consult the IRS website at https://www.irs.gov/appeals/fast-track and https://www.irs.gov/appeals/post-appeals-mediation.

I received a call from a concerned parent regarding her autistic daughter because she felt her needs weren’t being met at school. After several meetings to address the issues, she was offered mediation as a way to resolve the matter. She asked me if she’d have to provide the mediator and what to expect from the process.

In 2004, Congress reauthorized the Individuals with Disabilities Education Act (IDEA). Implementation of the Individuals with Disabilities Education Act (IDEA) varies widely by state and local school district. However, in general, to be eligible for special education services the child must be identified by a team of professionals as having a disability that adversely affects academic performance. Parents first request an evaluation for special education. The school then determines if the child has a disability that qualifies and what support the child might require. Parents then meet with the school to develop an Individualized Education Plan (IEP), which spells out goals for the child and the services the school will provide.

 When parents find themselves in disagreement, they may request mediation. The IDEA requires state departments to maintain a list of mediators who have training in mediation and have specialized knowledgeable about federal and state special education laws and regulations. The mediator would be selected on a random basis and there is no cost to the parent(s).

 The process is similar to other forms of mediation. Parents are typically highly involved and anxious to ensure their child receives adequate services. Understandably, they may be emotionally involved. To have successful sessions, the parent must go to the mediation fully prepared while also be willing to listen to the school’s position. The mediator will attempt to help the parties understand each other’s perspective and help them reach an agreement. If that is not successful, the parent may then request a formal hearing.