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(a) Mediation.— The Secretary shall prescribe by regulations the procedure whereby taxpayers or the Department of the Treasury may request to resolve a dispute through a non-binding mediation process while the case in under the agency’s consideration.(b) Arbitration.— The Secretary shall prescribe by regulations the procedure whereby taxpayers or the Department of the Treasury may request to resolve a dispute through a binding arbitration process while the case in under the agency’s consideration. History —Jan. 31, 2011, No. 1, added as § 6051.17 on Dec. 10, 2011, No. 232, § 175.