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Full-Text Articles in Law
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 …
Public Justice: Toward A State Action Theory Of Alterative Dispute Resolution, Richard C. Reuben
Public Justice: Toward A State Action Theory Of Alterative Dispute Resolution, Richard C. Reuben
Faculty Publications
Various forms of alternative dispute resolution (ADR) are increasingly taking the place of litigation to resolve disagreements among parties. ADR is frequently imposed by court rule or legislative command for certain types of cases, or compelled by courts when private parties contract to use ADR. To date, ADR doctrine has focused on the structural issues attendant to bringing these processes into the mainstream of American dispute resolution. This Article contends that courts must now address the question of whether ADR-both court-related and contractual-can constitute state action, and therefore be subject to constitutional restraints. The author surveys the history and modern …