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Perspective

Apr. 16, 2010

Reaching Settlement in Tax Case Mediations

The peculiarities of tax cases often make them harder to settle than commercial disputes, Robert Steinberg of ADR Services Inc. explains why.

By Robert A. Steinberg

Settling tax cases through mediation presents unique challenges to practitioners. The type of tax involved and the forum for its resolution often determines the ability to settle.

All tax cases share one main attribute: representatives of tax agencies see risk differently from commercial litigants. Tax agency representatives are often accountants or people who view the world through a numerical lens, and their client...

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