Alternative Dispute Resolution at the IRS incorporates many different activities.  The commentary will focus on presenter Mike Gregory’s background related to mediation and negotiation at the IRS with applications on both examination and Appeals. After initially setting the stage Mike will present information on three of the major divisions at the IRS associated with examinations.  Information on the Compliance Assurance Program, Fast Track Settlement, Early Referral to Appeals, and Post Mediation at Appeals will be presented and commentary on working with specialists on both informal and formal mediation will be shared.  Knowing who the decision maker is and how to work within the system are keys to understanding alternative dispute resolution with the IRS.