In a Sept. 15, 2023, letter to the IRS, the American Bar Association (ABA) offered several suggestions for improving alternative dispute resolution (ADR) programs. In general, ADR is a set of mediation options available to taxpayers who have unresolved issues or disputes with the IRS. Among other things, the ABA recommended that the IRS improve ADR data collection, offer incentives to encourage employees to use the process, educate the public about its availability and establish feedback mechanisms. The ABA added that many of its members have had “extremely positive experiences” with ADR but that it suffers from some lack of transparency and oversight.

