From www.journalofaccountancy.com: (US context) The IRS is launching pilot programs to test modifications to alternative dispute resolution methods, including fast-track settlements (FTS) and post-appeals mediation (PAM).
The new FTS program allows taxpayers to have specific issues mediated even if others are ineligible, and improves the request process for participation.
Another pilot program aims to increase taxpayer awareness of FTS options before cases enter the Appeals phase.