Form 13369 – IRS Agreement to Mediate

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An examination dispute can be settled on every fact and still refuse to close because the two sides cannot agree on a number. Form 13369, the Agreement to Mediate, is what the taxpayer and the IRS Compliance Officer sign to bring in a neutral mediator from the IRS Independent Office of Appeals to help bridge that last gap.

What surprises people is the limit on that mediator: no settlement authority and no power to decide the case. Signing also consents to the IRS disclosing returns and return information during the session, though Treasury employees stay bound by IRC Sections 6103, 7213, 7213A, and 7431. The form covers both examination matters and collection issues, and the IRS estimates 3 minutes to complete it.

Key Takeaways

• Form 13369, Agreement to Mediate (Rev. March 2022, Cat. No. 35327G), is the procedural form a taxpayer and the IRS Compliance Officer sign to enter IRS Independent Office of Appeals mediation. It is not a tax return and has no direct effect on tax liability.
• The form is used for both examination matters and collection issues. The case-identifier block asks for the type of tax (for example 1040 or 1120 Emp.) or the collection issue (for example CDP or OIC), so it is not limited to income-tax exams.
• The mediator comes from the IRS Independent Office of Appeals, is neutral, and does not have settlement authority or the power to decide the case. The mediator may ask either party for additional information needed to understand the issues.
• By signing, the taxpayer consents to IRS disclosure of returns and return information incident to the mediation, but IRS and Treasury employees stay bound by IRC Sections 6103, 7213, 7213A, and 7431, and by 5 U.S.C. Section 574. Confidentiality is preserved, not waived.
• Submit the executed form to the assigned Appeals Team Manager. Do not mail the completed form to the Tax Forms Committee in Rancho Cordova, CA, and do not staple it into a tax-return package. The IRS estimates 3 minutes to complete it.

What Form 13369 Does, And What It Does Not Do

Form 13369 documents that the taxpayer agrees to adhere to the mediation rules, agrees to the disclosures authorized by the signatures on the form, and consents to all conditions the form sets out. In the IRS's own words, the primary purpose of the form is to obtain that acknowledgement. It is the entry ticket to mediation with a neutral mediator from the IRS Independent Office of Appeals.

What Form 13369 does not do is change anyone's tax. It is a procedural agreement, not a tax return, schedule, or attachment to a 1040, 1120, or 1065 filing. Filing it or omitting it has no direct effect on a return obligation. Its only consequence is participation in, or exclusion from, the Appeals mediation process.

Quick rule you can copy into your SOP: completing the form is technically voluntary under the Privacy Act, but the IRS is clear that not providing the information may preclude or impede participation in the mediation process. If you want in, you complete it.

Scope and Purpose

Form 13369 is a general Agreement to Mediate. The case-identifier block on the form asks for the type of tax, such as 1040 or 1120 Emp., or the collection issue, such as CDP or OIC. That single field is the clearest signal of scope: the form is used for both examination disputes and designated collection-issue mediations administered by the IRS Independent Office of Appeals. It is not limited to income-tax examinations.

Key features you should anchor on:

• The mediator is from the IRS Independent Office of Appeals, is neutral to the dispute, and does not have settlement authority. An agreement only happens when the parties reach it themselves.
• The mediator has the right to ask either party for additional information if it is needed for a full understanding of the issues being mediated.
• The IRS authority basis is 26 U.S.C. Section 7801, the IRS Restructuring and Reform Act of 1998, and IRC Section 7123, the Code section governing Appeals dispute resolution procedures.

Where Form 13369 Fits In Your Workflow

Use Form 13369 once the facts are developed, both sides have exchanged positions, and a facilitated conversation is the right way to close the final gap. You are not asking Appeals to decide anything; you are asking a neutral mediator to help the parties reach their own agreement. The form provides explicit signature blocks for the taxpayer (both spouses on a joint matter), the taxpayer's representative if any, and the IRS Compliance Officer, so all required signers are visible on the form face.

From a practice-management standpoint, mediation rewards discipline. If your team runs on clear SOPs, standard workpapers, and version-controlled computations, you will move quickly in the session. If your files are scattered, reviews lag, or calculations change from draft to draft, the session stalls. This is one reason many firms strengthen their internal process, or bring in structured delivery support, before they attempt mediation.

In short, Form 13369 is a green light for a focused negotiation, not a shortcut around preparation.

The Mediation Flow, Step By Step

Here is how the process typically unfolds once the parties agree to mediate.

• Form 13369 is completed and signed by the required parties: the taxpayer (both spouses on a joint matter), the representative if any, and the IRS Compliance Officer who is the point of contact in Compliance about the case.
• If a representative signs, the power of attorney must clearly express the taxpayer's grant of authority to consent to IRS disclosure of returns and return information to third parties, and a copy of that power of attorney must be attached to the agreement.
• The executed agreement is submitted to the IRS Independent Office of Appeals Team Manager handling the case, not to a service center and not to the Tax Forms Committee.
• The mediator schedules the session, confirms the issues, and facilitates the discussion. Only the parties can reach and document a resolution; the mediator cannot decide issues or impose outcomes, though the mediator may ask either party for additional information.

Initiating Mediation The Right Way

Before you request mediation, confirm the case is fully developed and ready. Bring discrete, well-framed issues a neutral mediator can actually help close, and make sure your positions are supportable in writing.

Practitioner checklist: if you cannot defend your figures and your factual narrative in writing, add a week for cleanup before you execute Form 13369.

Required Documents

Include a complete and consistent package so you do not lose days to rework:

• A fully executed Form 13369 signed by the taxpayer (or a representative under a power of attorney that expressly grants third-party disclosure consent, with that power of attorney attached) and the IRS Compliance Officer.
• Your written summary of the disputed issue, with the supporting computations and documents the mediator will need to understand the dispute.
• A copy of any submission you give the mediator, ready to go to the other party at the same time. Ex parte submissions are not permitted.

Signature and Consent Steps

• Verify the power of attorney scope includes express consent to disclose returns and return information to third parties, and attach the power of attorney to Form 13369 when the representative signs. If that consent is missing, the taxpayer must sign.
• Obtain all required signatures: the taxpayer (both spouses on a joint matter), the representative if any, and the IRS Compliance Officer.
• Use a physical street address for both the taxpayer's home and the representative's office. P.O. boxes are not allowed in either field.
• If the taxpayer revokes consent before submission, get it in writing and halt the request.

Case-Identifier Fields At A Glance

The form requires a small set of identifiers so Appeals can match the agreement to the right case. Confirm each one before the form leaves your desk.

Field	What it captures
TIN	Taxpayer's Identification Number
Year(s)	The tax year or years at issue in the mediation
Source (FE/OE/CO, etc.)	The examination source, such as Field, Office, or Correspondence
MFT	Master File Tax code for the account
Type of tax or collection issue	For example 1040 or 1120 Emp., or a collection issue such as CDP or OIC
Compliance Officer Information	Name, title, office telephone with area code, and ID/Badge number

The form also provides up to three Other Participants rows for expert witnesses or observers, listed by name, position or affiliation, and telephone number. Always follow your local procedures and the Appeals Team Manager's instructions.

Confidentiality And Sharing

A copy of any submission a party gives the mediator must be provided to the other party at the same time. There are no ex parte submissions, so prepare as if the other side will read every line, because they will. Tax return and return information stay confidential under IRC Section 6103, including during the mediation, and IRS and Treasury employees who participate remain bound by IRC Sections 6103, 7213, 7213A, and 7431, as well as 5 U.S.C. Section 574 on the federal ADR side.

What signing the form does is narrow: the taxpayer consents to IRS disclosure of the taxpayer's returns and return information incident to the mediation to any participant or observer for the taxpayer, including persons providing expert assistance for the IRS. It is not a blanket waiver of Section 6103 for unrelated purposes, and it does not insulate the taxpayer from IRC Section 7214(a)(8), which requires IRS and Treasury employees to report any revenue-law violations they learn about during the session.

Operational note for firm leaders: if your team struggles to assemble a clean package quickly, it is usually a process problem, not a people problem. Strengthen SOPs, review checklists, and file standards first. If you need stable capacity without losing control, consider a tightly managed offshore delivery model that works inside your systems and templates.

When Mediation Fits The Case

Before you execute Form 13369, confirm mediation is the right tool. Appeals mediation works best when the facts are developed, both sides have stated their positions in writing, and a neutral facilitator can help the parties close a defined gap. It is not a venue for a fresh round of discovery or for an issue that needs a formal decision rather than a negotiated agreement.

Prerequisites For Mediation

• The disputed issue is fully developed and narrow enough that a facilitated conversation can resolve it.
• Both sides have exchanged positions and can support them in writing for simultaneous disclosure.
• The taxpayer (and representative, if any) and the IRS Compliance Officer are prepared to sign Form 13369, with a power of attorney attached when a representative signs.
• The case is one the IRS Independent Office of Appeals will administer under IRC Section 7123 mediation procedures.

Examination Matters

Form 13369 is used to mediate examination disputes. The type-of-tax field lists examples such as 1040 and 1120 Emp., so individual and business examination issues are squarely within scope. Strong candidates are factual disagreements or application-of-law questions where a neutral mediator can help the parties find common ground without a contested hearing.

Collection Issues

The same form covers designated collection-issue mediations. The collection-issue field gives Collection Due Process (CDP) and Offer in Compromise (OIC) as examples, which confirms the form is not limited to examinations. When a collection dispute is ripe for a facilitated conversation, Form 13369 is the agreement that opens it.

What Mediation Will Not Do

• It will not let the mediator decide the case. The mediator is neutral and has no settlement authority; only the parties can agree.
• It will not change tax. Form 13369 is procedural and has no direct effect on a return obligation or liability.
• It will not waive confidentiality. IRS and Treasury participants stay bound by IRC Sections 6103, 7213, 7213A, and 7431, and by 5 U.S.C. Section 574.

Reality check: mediation is not a last-minute rescue. It is a disciplined process that rewards preparation and punishes loose files.

Build A Clean File That Survives Mediation

Your file is your credibility in mediation. Standardize filenames, freeze versions, and include cross-references for every number on your summary pages. Tie each factual assertion to documentary support, and pre-write the logic behind any disputed computation so you are not building it live in the room. Remember that anything you hand the mediator goes to the other party at the same time, so prepare each page for both audiences. These habits shorten the distance to agreement and keep the conversation focused on facts, not file chasing.

Mediation Procedures Inside Appeals

Form 13369 is addressed and submitted to the IRS Independent Office of Appeals Team Manager handling the case. The mediator assigned is from Appeals, is neutral, and does not decide the case or exercise settlement authority. The mediator may ask either party for additional information needed for a full understanding of the issues being mediated, and every submission to the mediator is shared with the other party at the same time.

Required Steps, Summarized

Step	Requirement	Owner
1	Complete Form 13369 with the case-identifier fields and Compliance Officer information	Compliance and taxpayer
2	Secure proper signatures: taxpayer (both spouses on a joint matter), representative if any, and Compliance Officer; attach the power of attorney when a representative signs	Taxpayer or representative
3	Assemble the package with written summaries and supporting documents for simultaneous disclosure	The parties
4	Submit to the assigned Appeals Team Manager and proceed under local procedures	Appeals

The IRS requests this information under 26 U.S.C. Section 7801, the IRS Restructuring and Reform Act of 1998, and IRC Section 7123. Appeals mediation procedures are set out in Revenue Procedure 2016-44, Appeals Mediation Procedures. Always follow your local procedures and the Appeals Team Manager's guidance.

Securing Closing Documents

Before you transmit, lock down the essentials:

• Confirm Form 13369 is fully executed by the taxpayer (both spouses on a joint matter), the representative if any, and the IRS Compliance Officer, and attach the power of attorney with explicit third-party disclosure consent when a representative signs.
• Assemble the documentation each side will rely on, including your written summary and supporting computations. Expect these to be shared with the other party at the same time you give them to the mediator.
• Retain the books and records relating to Form 13369 as long as their contents may be material in administering any Internal Revenue law.
• Validate the assigned Appeals Team Manager and local submission rules before the package leaves your desk.

Working session tip: make sure each side has someone with decision-making authority present. The mediator cannot impose an outcome, so the parties have to be able to agree in the room for the session to matter.

Practical Notes For Firm Leaders

If you run a controversy practice, Appeals mediation can close defined disputes faster than a contested hearing. The catch is documentation discipline. That is a delivery problem, not a sales problem. Build SOPs for naming, version control, and review gates so your team can assemble a complete, simultaneous-disclosure-ready package in hours, not days. If you need extra hands without losing control of process, a disciplined offshore delivery partner that works inside your systems and templates can stabilize capacity while you keep review authority. Mentioned sparingly, this is where an operations-first model, like Accountably's, can help firms sustain quality and timelines during peaks.

Conclusion

Form 13369 is the Agreement to Mediate that opens IRS Appeals mediation for both examination and collection disputes, provided your file is complete and your positions are supportable in writing. Bring a neutral mediator to the table, keep every submission a simultaneous-disclosure submission, and resolve defined issues without sacrificing rights. Secure the right signatures, attach the power of attorney when a representative signs, and send a clean, complete package to the assigned Appeals Team Manager. If you do the preparation, mediation can deliver a practical, defensible finish.

Common Mistakes We See Every Season

Most stalled or returned Form 13369 packages share the same handful of misreadings of the form. None are technical, all are procedural, and all are caught with a short pre-flight check before the file leaves your controversy desk.

Reusable Checklists

These checklists are copy-paste ready for firm SOPs. Each one mirrors a checkpoint we run before a Form 13369 file leaves our controversy desk.

Keep 13369 Season From Stalling

Mediation runs on the file you bring on day one. Per IRC Section 7123 and Revenue Procedure 2016-44, the IRS Independent Office of Appeals administers the process, and the mediator can only help the parties reach their own agreement. Controversy practices that lose mediations lose them on documentation latency, not on the merits.

The fix is to treat every disputed matter as if it might go to mediation the day the dispute crystallizes, so nothing has to be rebuilt under deadline pressure once the agreement is signed.

• Standardize a workpaper template that maps to the Form 13369 case-identifier fields: TIN, year(s), Source (FE/OE/CO), MFT, and type of tax or collection issue (1040, 1120 Emp., CDP, OIC, etc.).
• Hold a signed power of attorney with explicit third-party disclosure consent in the file from the start of the engagement, so the representative can sign Form 13369 without a last-minute scramble.
• Keep each disputed position documented and current, so a mediator information request never resets the schedule.
• Run a shared transmittal log for every mediator submission; simultaneous disclosure to the other party is not optional and is the most common ex parte trap we see.
• Keep printed Form 13369 (Rev. March 2022, catalog 35327G) packets ready; the IRS has not re-issued the form, and Appeals desks reject scans of older revisions.

If your controversy desk runs hot during back-to-back Appeals cycles, the documentation discipline behind a clean Form 13369 file is the same discipline a structured offshore delivery team can carry. Our tax services team works inside firm SOPs to keep workpapers, transmittals, and signature packages mediation-ready, so the assigned Compliance Officer never has to chase a missing piece.

FAQs

What is Form 13369 used for?

Form 13369, Agreement to Mediate (Rev. March 2022), is the procedural form a taxpayer and the IRS Compliance Officer sign to enter IRS Independent Office of Appeals mediation. By signing, the taxpayer agrees to the mediation rules and consents to disclosure of returns and return information during the mediation. It covers both examination matters and collection issues such as Collection Due Process and Offers in Compromise.

Where do I submit a completed Form 13369?

Submit the executed form to the IRS Independent Office of Appeals Team Manager assigned to the case, not to a service center. Do not mail the completed form to the Tax Forms Committee in Rancho Cordova, CA; that address is only for comments about the form itself.

Does the mediator have settlement authority?

No. The Appeals mediator is neutral and does not have settlement authority or decision power. The mediator can ask either party for additional information needed to understand the issues, but the case only resolves when the parties themselves agree.

What must be attached to Form 13369 when a representative signs under a power of attorney?

The power of attorney must clearly express the taxpayer’s grant of authority to consent to IRS disclosure of returns and return information to third parties, and a copy of that power of attorney must be attached to the agreement. A generic Form 2848 without that express disclosure consent is not enough, and the taxpayer must sign instead.

Does signing Form 13369 waive my confidentiality protections?

No. IRS and Treasury employees who participate in the mediation remain bound by IRC Sections 6103, 7213, 7213A, and 7431, and by 5 U.S.C. Section 574. The consent on the form is limited to disclosures incident to the mediation. It does not insulate a taxpayer from IRC Section 7214(a)(8), which requires IRS employees to report any revenue-law violations they learn about.