Rule 124 — Alternative Dispute Resolution
(a) Voluntary Binding Arbitration: The parties may move that any factual issue in controversy be resolved through voluntary binding arbitration. Such a motion may be made at any time after a case is at issue and before trial. Upon the filing of such a motion, the Chief Judge will assign the case to a Judge or Special Trial Judge for disposition of the motion and supervision of any subsequent arbitration.
(1) Stipulation Required: The parties shall attach to any motion filed under paragraph (a) a stipulation executed by each party or counsel for each party. Such stipulation shall include the matters specified in subparagraph (2).
(2) Content of Stipulation: The stipulation required by subparagraph
(1) shall include the following:
(A) A statement of the issues to be resolved by the arbitrator;
(B) an agreement by the parties to be bound by the findings of the arbitrator in respect of the issues to be resolved;
(C) the identity of the arbitrator or the procedure to be used to select the arbitrator;
(D) the manner in which payment of the arbitrator’s compensation and expenses, as well as any related fees and costs, is to be allocated among the parties;
(E) a prohibition against ex parte communication with the arbitrator; and
(F) such other matters as the parties deem to be appropriate.
(3) Order by Court: The arbitrator will be appointed by order of the Court, which order may contain such directions to the arbitrator and to the parties as the Judge or Special Trial Judge considers to be appropriate.
(4) Report by Parties: The parties shall promptly report to the Court the findings made by the arbitrator and shall attach to their report any written report or summary that the arbitrator may have prepared.
(b) Voluntary Nonbinding Mediation: The parties may move by joint or unopposed motion that any issue in controversy be resolved through voluntary nonbinding mediation. Such a motion may be made at any time after a case is at issue and before the decision in the case is final.
(1) Order by Court: The mediation shall proceed in accordance with an order of the Court setting forth such directions to the parties as the Court considers to be appropriate.
(2) Tax Court Judge or Special Trial Judge as Mediator: A Judge or Special Trial Judge of the Court may act as mediator in any case pending before the Court if:
(A) the motion makes a specific request that a Judge or Special Trial Judge be designated as such, and
(B) a Judge or Special Trial Judge is so designated by order of the Chief Judge.
(c) Other Methods of Dispute Resolution: Nothing contained in this Rule shall be construed to exclude use by the parties of other forms of voluntary disposition of cases.
(As effective October 3, 2008, 130 T.C. 467–68; as amended, effective May 5, 2011, 136 T.C. 630–31. For prior history, see 93 T.C. 943–45 (1989); 109 T.C. 612–14 (1997).)