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OIC and trust fund recovery mediation now available nationwide

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Rev. Proc. 2014-63, issued in December, provides rules for a nationwide implementation of post-Appeals mediation for offer-in-compromise (OIC) and trust fund recovery penalty cases. OIC and trust fund recovery mediation previously had been available only as a pilot program in certain cities since December 2008. Rev. Proc. 2014-63 also incorporates into a single revenue procedure, with some modifications, procedures for mediation of examinations and issues and mediation of collection cases and issues from Rev. Proc. 2009-44 and Announcements 2008-111 and 2011-6.