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Mediation is not a replacement for the audit. It is not a process where parties involved can offer arguments directly to the mediator with the hope to win. The process of mediation can only help if both parties believe that the best way to end the dispute is when both parties acknowledge that they can move from their initial position. Mediation is not a process to get a little better deal or to purchase time before the case closes by the IRS. https://mikegregonline.wordpress.com/2022/04/05/mediation-while-negotiating-with-the-irs/.
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