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Alternative Dispute Resolution In The Federal Tax Arena: The Internal Revenue Service Opens Its Doors To Mediation, Tonya M. Scherer
Alternative Dispute Resolution In The Federal Tax Arena: The Internal Revenue Service Opens Its Doors To Mediation, Tonya M. Scherer
Journal of Dispute Resolution
This Comment examines the development of the new tax mediation program, its procedures and application, and its current status. Part II reviews the Appeals process leading up to and including the choice of an avenue to resolution of taxpayer disputes other than litigation. Part III explores the new mediation program including the scope of the cases allowed, the requirements for initiating the process and the procedures for implementing the program. Part IV discusses the policy reasons behind the IRS' implementation of the specific procedures and criteria into the new tax mediation program. Finally, Part V is an update of the …
Messenger As The Medium Of Communication: The Use Of Interpreters In Mediation, The, Ileana Dominguez-Urban
Messenger As The Medium Of Communication: The Use Of Interpreters In Mediation, The, Ileana Dominguez-Urban
Journal of Dispute Resolution
Merely adding one more person to the mediation process adds greater complexity to the dynamics of the mediation than most lawyers and mediators would anticipate. As Part I of this article indicates, mediators must understand the complexities of interpreted mediation because the need for interpreted mediation is increasing due to national demographics, legal requirements, and international market forces. Part II examines the skills needed for interpretation and the probable structure of an interpreted mediation. Part III considers who might possess those interpretation skills as well as the additional skills required of one who will serve as an auxiliary to the …
Freeing The Parties From The Law: Designing An Interest And Rights Focused Model Of Landlord/Tenant Mediation, Joel Kurtzberg, Jamie Henikoff
Freeing The Parties From The Law: Designing An Interest And Rights Focused Model Of Landlord/Tenant Mediation, Joel Kurtzberg, Jamie Henikoff
Journal of Dispute Resolution
In this article, we point out two fundamental flaws of the critique. First, the critique compares mediation to an idealized view of adjudication instead of comparing mediation to its real-life alternatives. Second, it takes a narrow view of the role of law in mediation, erroneously assuming that mediators must either ignore the law or impose it on the parties. Part I of this article spells out the critics' claim that mediation generally harms the poor and disempowered by failing to adequately incorporate formal legal protections into the process. Part II examines the critique as it is applied to the landlord-tenant …