1. Introduction: What is Form 13369?

IRS Form 13369, officially titled Agreement to Mediate, is an administrative tax document published by the Internal Revenue Service (IRS). The IRS is a bureau of the United States Department of the Treasury responsible for administering tax laws and collecting federal revenue.

When you disagree with an IRS auditor or revenue officer, the traditional dispute process can involve lengthy administrative appeals or expensive court proceedings. Form 13369 serves as the official gateway to an alternative solution: the IRS Fast Track Mediation program, specifically Fast Track Mediation – Collection (FTMC).

Under Section 7123 of the Internal Revenue Code, Congress authorized the IRS to offer mediation programs. Form 13369 is a joint contract signed by both the taxpayer and IRS management agreeing to bring in a neutral, trained mediator from the IRS Independent Office of Appeals to help settle the dispute quickly.

2. Purpose of the Form

Tax disputes often reach an impasse when a taxpayer and an IRS revenue officer cannot agree on financial calculations or legal liability. In a standard dispute, resolving the disagreement through formal appeals can take a year or more, during which interest continues to build and financial uncertainty lingers.

Form 13369 exists to solve this problem by offering a faster, informal alternative dispute resolution process. It allows both parties to sit down with a trained Appeals Officer who acts as a neutral third party to facilitate open discussions and help negotiate a mutual settlement.

By executing Form 13369, both the taxpayer and the IRS formally agree to mediation ground rules. The form establishes confidentiality under federal privacy laws, authorizes necessary tax disclosures, and confirms that both parties are negotiating in good faith to reach a resolution within a target window of 40 days.

3. Who Needs to File This Form

Form 13369 is not an everyday tax return that individuals file on an annual basis. It is used exclusively by taxpayers who have an active, unresolved tax collection dispute with an IRS field revenue officer. You typically use this form if you fall into one of the following situations:

Offer in Compromise (OIC) Disputes: You submitted an Offer in Compromise to settle your tax debt for less than you owe, but you and the IRS disagree on your Reasonable Collection Potential (RCP), asset valuations, or allowable living expenses.
Trust Fund Recovery Penalty (TFRP) Disputes: The IRS is attempting to hold you personally liable under Section 6672 for unpaid business payroll taxes, and you dispute whether you were a “responsible person” or whether your failure to pay was “willful.”
Other Collection Disagreements: You have fully developed the facts of your collection case with an IRS revenue officer and held an unsuccessful conference with the officer’s group manager.

Because mediation is a voluntary and mutual process, Form 13369 must be agreed to and signed by both the taxpayer (or their representative) and the IRS Collection Group Manager.

4. Who Is Exempt / Not Required to File

Most taxpayers resolving debts with the IRS do not need Form 13369. You are exempt from using this form, or ineligible to use it, in the following circumstances:

Agreed Cases: If you and the IRS revenue officer reach an agreement on your installment plan, debt settlement, or penalty determination, no mediation form is necessary.
Traditional Appeals Filers: If you choose to pursue a standard appeal by filing a formal written protest or submitting Form 12203, you bypass Fast Track Mediation entirely.
Service Center / Campus Audits: If your case is being handled through automated IRS correspondence at a campus processing center rather than by a local field revenue officer, it is ineligible for Fast Track Mediation.
Issues Barred by IRS Guidance: If your dispute involves expenses or deductions explicitly prohibited by published IRS regulations (such as claiming private school tuition on an Offer in Compromise), mediation cannot be granted.
Collection Due Process (CDP) Hearings: Cases already scheduled for formal Collection Due Process or Collection Appeals Program (CAP) hearings use separate statutory procedures.
Cases in Litigation: Tax disputes already pending before the United States Tax Court or a federal district court cannot use Form 13369.

5. When to File

Form 13369 is an event-based document tied to specific milestones in an IRS collection dispute. The timing of your submission is critical:

After Issue Development: You must request mediation only after all relevant facts, bank records, and financial statements have been exchanged and evaluated.
After Manager Conference: You must first attempt to resolve the issue directly with the revenue officer’s group manager before initiating mediation.
Before Final Determination: Form 13369 must be submitted before the IRS issues a formal final determination, such as an official rejection letter for an Offer in Compromise.
The 40-Day Target: Once the IRS Independent Office of Appeals accepts your signed Form 13369, the goal is to complete the mediation session within 40 calendar days.

Additionally, the statutory period of limitations for collecting or assessing the tax must have sufficient time remaining (generally at least one year) so that the IRS has time to process the case if mediation does not result in an agreement.

6. Where and How to File

Form 13369 cannot be e-filed through commercial tax software. It is an administrative document handled directly between you and the IRS collection personnel assigned to your case.

Once you and the IRS Collection Group Manager agree to pursue mediation, the revenue officer will coordinate the completion of Form 13369. You and the group manager will sign the form, and the IRS officer will forward the package along with summaries of both positions to the local Appeals Team Manager.

Deliver your signed documents directly to the revenue officer or send them to the specific IRS address as per instructions on your active case correspondence. Always retain a copy of the fully signed agreement for your records.

7. Step-by-Step Instructions to Fill the Form

Form 13369 is a structured agreement designed to define the parties, the issues in dispute, and the rules of engagement. Review the table below for a line-by-line overview.

Section	Required Information	Filing Instructions
Header / Transmittal	Appeals Team Manager & Date	Identifies the receiving manager in the IRS Independent Office of Appeals.
Compliance Officer Information	IRS Officer Details	Includes the name, corporate title, office telephone number, and badge ID of the assigned revenue officer.
Taxpayer Information	Taxpayer Name & TIN	Enter your legal personal or business name, address, phone number, and Social Security Number (SSN) or Employer Identification Number (EIN).
Representative Information	Authorized Representative Details	Enter the name and phone number of your CPA, attorney, or enrolled agent, and confirm that Form 2848 is attached.
Tax Period(s) & Disputed Issues	Tax Years and Dollar Amounts	List the specific tax years or quarters involved and provide a clear, concise summary of the disputed issues.
Mediation Attendees	List of Participants	List every individual who will attend the session. Every attendee must have full authority to settle the case.
Signatures & Consents	Taxpayer & IRS Manager Signatures	Both the taxpayer (or representative) and the IRS Collection Group Manager sign and date to enact the agreement.

Understanding the Mediation Ground Rules

When you sign Form 13369, you consent to specific legal ground rules that govern how the mediation will be conducted:

Neutral Role of the Mediator: The Appeals mediator does not act as an advocate for either side and has no authority to impose a decision or force a settlement.
Voluntary Process: Either you or the IRS may withdraw from the mediation process at any time before reaching a signed settlement.
Confidentiality: Communications made during the mediation session are confidential under Internal Revenue Code Section 6103 and federal dispute resolution statutes, meaning they generally cannot be used as admissions in later court proceedings.
Retention of Appeal Rights: If mediation fails to produce an agreement, you still retain all traditional appeal rights, including the right to request a formal Appeals conference.

8. Required Documents/Information Needed Before Filling

Submitting Form 13369 requires an assembled documentation package. Before submitting your agreement, make sure the following items are prepared:

Written Statement of Position: A concise written narrative explaining your legal and factual position, detailing why you disagree with the revenue officer’s calculations.
IRS Position Summary: A corresponding statement from the revenue officer detailing the government’s findings and proposed adjustments.
Form 2848 (Power of Attorney): If you are represented by an attorney, Certified Public Accountant (CPA), or Enrolled Agent (EA), a signed Power of Attorney must be attached.
Financial Disclosures: Copies of your previously submitted Form 433-A (Collection Information Statement for Wage Earners) or Form 433-B (for businesses), including bank statements, appraisals, and expense records.
Penalty or Offer Documentation: A copy of Form 656 (for Offers in Compromise) or Form 2751 / Form 4180 (for Trust Fund Recovery Penalty disputes).

9. Common Mistakes to Avoid

Fast Track Mediation can be an effective way to resolve tax debts, but procedural missteps can cause delays or rejections. Avoid these frequent mistakes:

Submitting Without Group Manager Approval: Form 13369 is a joint request. You cannot submit it independently to Appeals without the signed consent of the IRS Collection Group Manager.
Failing to Attach a Written Position: Appeals will reject a Form 13369 submission if it is not accompanied by a written explanation of the disputed issues.
Sending Attendees Without Settlement Authority: The person attending the mediation session must have the legal authority to accept and sign a settlement agreement on the spot.
Introducing New Issues at Mediation: Mediation is strictly for issues that have already been fully investigated and developed. You cannot bring up new tax years or unexamined deductions during the session.
Misunderstanding the Mediator’s Role: Do not expect the mediator to act as a judge. Their role is to help you and the revenue officer find common ground, not to rule in favor of one party.

10. Penalties for Non-Filing or Errors

Form 13369 is a voluntary alternative dispute resolution tool, meaning there is no direct penalty or fine for choosing not to file it. However, passing on mediation or failing to manage the process properly carries practical consequences:

Loss of Fast-Track Resolution: Without mediation, your case will proceed through standard collection channels, which may result in formal levy notices, tax liens, or prolonged traditional appeals.
Continuing Interest Accrual: Because mediation does not pause interest calculations, longer disputes result in higher overall debt balances if the underlying tax is ultimately upheld.
Penalties for False Statements: Although mediation discussions are confidential, all formal financial worksheets and written statements submitted to the IRS remain subject to federal perjury statutes and 18 U.S.C. Section 1001.

11. Related Forms or Schedules

Fast Track Mediation operates alongside several core IRS collection forms and publications:

Form 656: Offer in Compromise
Form 433-A: Collection Information Statement for Wage Earners and Self-Employed Individuals
Form 433-B: Collection Information Statement for Businesses
Form 2751: Proposed Assessment of Trust Fund Recovery Penalty
Form 4180: Report of Interview with Individual Relative to Trust Fund Recovery Penalty
Form 2848: Power of Attorney and Declaration of Representative
Form 12203: Request for Appeals Review
Publication 3605: Fast Track Mediation: A Process for Prompt Resolution of Tax Issues
Publication 4167: Introduction to Alternative Dispute Resolution

12. Frequently Asked Questions

Can the Appeals mediator force the IRS to accept my settlement?

No. An Appeals mediator serves as a neutral facilitator, not an arbitrator or judge. The mediator has no authority to force either you or the IRS revenue officer to accept a particular offer or resolution.

What happens if we cannot reach an agreement during mediation?

If you reach an impasse and mediation concludes without an agreement, you do not lose your appeal rights. The revenue officer will issue a formal determination letter, and you can appeal that decision through the traditional IRS Independent Office of Appeals process.

Can the IRS use things I say during mediation against me in court?

No. Mediation communications are confidential under federal law. Unaccepted settlement proposals, admissions, or statements made during the mediation session cannot be used by the IRS as evidence in future administrative hearings or Tax Court litigation.

How long does the mediation session itself typically take?

Most Fast Track Mediation sessions are completed in a single session lasting between two and four hours. The session may take place in person at an IRS office, over the telephone, or through a secure virtual conference.

Does filing Form 13369 stop collection actions against me?

While your case is actively participating in the Fast Track Mediation program, the IRS collection division generally suspends aggressive collection enforcement, such as bank levies or wage garnishments. However, interest continues to accrue on the outstanding liability.

Can I bring an accountant or attorney with me to the mediation?

Yes. You have the right to be represented by a qualified tax professional, such as a CPA, Enrolled Agent, or attorney, provided you have an active Form 2848 on file. You may also bring witnesses or support persons who can assist in clarifying the facts.

13. Conclusion: Key Takeaways Summarized

IRS Form 13369 provides a streamlined, collaborative way to resolve difficult tax collection disagreements. Keep these essential takeaways in mind:

Fast-Track Dispute Tool: Form 13369 initiates Fast Track Mediation to resolve collection disputes, such as Offers in Compromise and Trust Fund Recovery Penalties, in roughly 40 days.
Mutual Agreement Required: Both you and the IRS Collection Group Manager must agree to mediation and sign the form.
Neutral and Non-Binding: The Appeals mediator facilitates discussion but cannot force either party to accept an outcome.
Preserves Your Rights: If mediation does not resolve the dispute, you can still exercise your full rights to a traditional administrative appeal.
Submit via Proper Channels: Deliver your completed form, written position statement, and supporting financial records directly to the IRS address as per instructions on your case correspondence.

IRS Form 13369: Agreement to Mediate Fast Track Disputes