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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 7123 | Appeals dispute resolution procedures | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 74 | CLOSING AGREEMENTS AND COMPROMISES | 7123 | 26 U.S.C. § 7123 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s7123 | data/legal/raw/us/code/title-26/usc26.xml | 57b52c919bc761a9dff401d845b4042617e4cc75949915a7a1613a6cd5d7a066 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 207080a5caaeec8da856f13c77d719549fd0c5dab31b856861f1a1ad9aa317b6 | 2026-07-04 | official |
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26 U.S.C. § 7123 - Appeals dispute resolution procedures
Text
(a) Early referral to appeals procedures The Secretary shall prescribe procedures by which any taxpayer may request early referral of 1 or more unresolved issues from the examination or collection division to the Internal Revenue Service Independent Office of Appeals.
(b) Alternative dispute resolution procedures (1) Mediation The Secretary shall prescribe procedures under which a taxpayer or the Internal Revenue Service Independent Office of Appeals may request non-binding mediation on any issue unresolved at the conclusion of—
(A) appeals procedures; or
(B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under section 7122.
(2) Arbitration The Secretary shall establish a pilot program under which a taxpayer and the Internal Revenue Service Independent Office of Appeals may jointly request binding arbitration on any issue unresolved at the conclusion of—
(A) appeals procedures; or
(B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under section 7122.
(c) Administrative appeal relating to adverse determination of tax-exempt status of certain organizations (1) In general The Secretary shall prescribe procedures under which an organization which claims to be described in section 501(c) may request an administrative appeal (including a conference relating to such appeal if requested by the organization) to the Internal Revenue Service Independent Office of Appeals of an adverse determination described in paragraph (2).
(2) Adverse determinations For purposes of paragraph (1), an adverse determination is described in this paragraph if such determination is adverse to an organization with respect to—
(A) the initial qualification or continuing qualification of the organization as exempt from tax under section 501(a) or as an organization described in section 170(c)(2),
(B) the initial classification or continuing classification of the organization as a private foundation under section 509(a), or
(C) the initial classification or continuing classification of the organization as a private operating foundation under section 4942(j)(3).
(Added Pub. L. 105–206, title III, § 3465(a)(1), July 22, 1998, 112 Stat. 768; amended Pub. L. 114–113, div. Q, title IV, § 404(a), Dec. 18, 2015, 129 Stat. 3118; Pub. L. 116–25, title I, § 1001(b)(1)(G), July 1, 2019, 133 Stat. 985.)
Notes
Editorial Notes
Prior ProvisionsA prior section 7123 was renumbered section 7124 of this title.
Amendments2019—Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals” wherever appearing. 2015—Subsec. (c). Pub. L. 114–113 added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2015 AmendmentPub. L. 114–113, div. Q, title IV, § 404(b), Dec. 18, 2015, 129 Stat. 3118, provided that: “The amendment made by subsection (a) [amending this section] shall apply to determinations made on or after May 19, 2014.”