IRS Form 13369 – Agreement to Mediate – Navigating tax disputes with the Internal Revenue Service (IRS) can be a daunting process, but mediation offers a streamlined alternative to traditional appeals or litigation. IRS Form 13369, known as the Agreement to Mediate, plays a crucial role in initiating this voluntary process. This article explores everything you need to know about Form 13369, including its purpose, how to use it, and the benefits of IRS mediation programs. Whether you’re dealing with an offer in compromise, trust fund recovery penalties, or other tax issues, understanding this form can help resolve disputes efficiently.
What Is IRS Mediation?
IRS mediation, also referred to as Alternative Dispute Resolution (ADR), allows taxpayers and the IRS to resolve disputes without going to court. It’s designed to be fair, impartial, and faster than standard appeals. The IRS Independent Office of Appeals oversees these programs, aiming to settle issues through facilitated discussions. Mediation is voluntary, and if unsuccessful, you retain your right to pursue a traditional appeal.
Key programs include:
- Fast Track Settlement (FTS): Targets examination disputes for small businesses, self-employed individuals, and others, with resolution goals of 60-120 days depending on the case type.
- Fast Track Mediation – Collection (FTMC): Focuses on collection issues like offers in compromise (OIC) or trust fund recovery penalties (TFRP), aiming for resolution within 40 days.
- Post-Appeals Mediation (PAM): Used when issues remain unresolved after initial Appeals discussions, suitable for factual or legal disputes without dollar limits. A pilot program for PAM was expanded in 2025 to increase accessibility.
These programs help taxpayers avoid prolonged disputes, reducing time and costs while promoting mutually agreeable solutions.
The Purpose of IRS Form 13369
Form 13369 is the official agreement document that formalizes your intent to participate in IRS mediation. It ensures all parties acknowledge the rules, consent to necessary disclosures, and commit to the process. Specifically, it:
- Confirms adherence to mediation guidelines under Internal Revenue Code (IRC) sections like 6103 (confidentiality) and 7123 (nonjudicial dispute resolution).
- Authorizes the IRS to share your tax returns and information with participants, including any representatives or experts.
- Outlines the mediator’s role in requesting additional information and sharing submissions between parties.
The form is primarily used in FTMC but may apply to other mediation requests. It’s authorized under 26 U.S.C. 7801 and the IRS Restructuring and Reform Act of 1998. Providing information is voluntary, but it’s required to participate; incomplete details may prevent mediation.
As of 2026, the latest version of Form 13369 is from March 2022, with no recent revisions noted in official sources.
When and Who Should Use Form 13369?
Form 13369 is ideal for taxpayers facing unresolved collection or examination issues where mediation can expedite resolution. Eligibility varies by program:
- FTMC: For OIC or TFRP disputes after the collection officer’s review. No formal protest is needed, but a written position statement is required.
- General Appeals Mediation: Use when issues remain after initial Appeals efforts, excluding frivolous claims or cases not in good faith.
Exclusions include docketed court cases, whipsaw issues, or prior mediations. Both the taxpayer and IRS must agree to mediate, and all decision-makers must attend sessions.
How to Fill Out IRS Form 13369?
Completing Form 13369 is straightforward and typically takes about 3 minutes. Download it from the official IRS website: https://www.irs.gov/pub/irs-pdf/f13369.pdf.
Key sections include:
- Compliance Officer Information: Name, title, phone, ID/badge, TIN, tax years, source (e.g., FE/OE/CO), MFT, and type of tax/issue (e.g., 1040, OIC).
- Taxpayer Details: Name, phone, home address (no P.O. boxes), city, state, ZIP.
- Representative Details (if applicable): Name, firm, office address, phone, fax.
- Other Participants: Names, positions, phones for any additional observers or experts.
- Signatures: Taxpayer (up to two), representative, and compliance officer, with dates.
- Power of Attorney: Attach if signing via representative; it must explicitly allow disclosures.
Submit the signed form to the IRS Independent Office of Appeals Team Manager, along with your written position. For FTMC, provide copies to the taxpayer and follow local submission guidelines.
The IRS Mediation Process Using Form 13369
Once Form 13369 is signed and submitted:
- The IRS reviews the request (typically within 3 business days for FTMC).
- An Appeals mediator is assigned at no cost; you can opt for a non-IRS co-mediator at your expense.
- The mediator facilitates discussions, requests info if needed, and proposes settlements but cannot enforce agreements.
- Sessions emphasize self-determination; you can withdraw anytime.
- If resolved, a settlement is documented; if not, proceed to traditional appeals.
Confidentiality is strictly enforced under IRC provisions.
Benefits of Using IRS Form 13369 for Mediation
Opting for mediation via Form 13369 offers several advantages:
- Speed: Resolutions often within 40-120 days, compared to longer traditional appeals.
- Cost Savings: Avoid litigation expenses; IRS mediator is free.
- Flexibility: Maintain control over outcomes and retain appeal rights if needed.
- Impartiality: Neutral mediator helps bridge gaps in understanding.
In 2025, the IRS expanded ADR usage to improve taxpayer access and resolution rates.
Frequently Asked Questions About IRS Form 13369
| Question | Answer |
|---|---|
| Is mediation binding? | No, it’s voluntary; no party can be forced to accept a proposal. |
| Can I represent myself? | Yes, or use a representative; bring supporters if desired. |
| What if mediation fails? | You can request a traditional appeal or managerial conference. |
| Are there fees? | IRS mediators are free; non-IRS co-mediators are at your cost. |
For more details, consult IRS Publication 4167 or Revenue Procedures like 2014-63 and 2016-57.
Conclusion
IRS Form 13369 simplifies entry into mediation, offering a practical path to resolve tax disputes amicably. By using trusted IRS programs like FTMC or PAM, taxpayers can achieve faster, fairer outcomes. Always consult a tax professional for personalized advice, and download the form from official sources to ensure compliance. If you’re facing a tax issue, consider mediation as your first step toward resolution.