112 STAT. 768 PUBLIC LAW 105-206—JULY 22, 1998 7123 as section 7124 and by inserting after section 7122 the following new section: "SEC. 7123. APPEALS DISPUTE RESOLUTION PROCEDURES. "(a) EARLY REFERRAL TO APPEALS PROCEDURES. — The Secretary shall prescribe procedures by which any taxpayer may request early referral of 1 or more unresolved issues from the examination or collection division to the Internal Revenue Service Office of Appeals. "(b) ALTERNATIVE DISPUTE RESOLUTION PROCEDURES.— "(1) MEDIATION. — The Secretary shall prescribe procedures under which a taxpayer or the Internal Revenue Service Office of Appeals may request non-binding mediation on any issue unresolved at the conclusion of— "(A) appeals procedures; or "(B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under section 7122. "(2) ARBITRATION. — The Secretary shall establish a pilot program under which a taxpayer and the Internal Revenue Service Office of Appeals may jointly request binding arbitration on any issue unresolved at the conclusion of— "(A) appeals procedures; or "(B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under section 7122. ". (2) CONFORMING AMENDMENT.— The table of sections for chapter 74 is amended by striking the item relating to section 7123 and inserting the following new items: "Sec. 7123. Appeals dispute resolution procedures. "Sec. 7124. Cross references.". (b) APPEALS OFFICERS IN EACH STATE.— The Commissioner of Internal Revenue shall ensure that an appeals officer is regularly available within each State. (c) APPEALS VIDEOCONFERENCING ALTERNATIVE FOR RURAL AREAS. —The Commissioner of Internal Revenue shall consider the use of the videoconferencing of appeals conferences between appeals officers and taxpayers seeking appeals in rural or remote areas. SEC. 3466. APPLICATION OF CERTAIN FAIR DEBT COLLECTION PROCE- DURES. (a) IN GENERAL. —Subchapter A of chapter 64 (relating to collection) is amended by inserting after section 6303 the following new section: "SEC. 6304. FAIR TAX COLLECTION PRACTICES. "(a) COMMUNICATION WITH THE TAXPAYER.— Without the prior consent of the taxpayer given directly to the Secretary or the express permission of a court of competent jurisdiction, the Secretary may not communicate with a taxpayer in connection with the collection of any unpaid tax— "(1) at any unusual time or place or a time or place known or which should be known to be inconvenient to the taxpayer; "(2) if the Secretary knows the taxpayer is represented by any person authorized to practice before the Internal Revenue Service with respect to such unpaid tax and has knowledge of, or can readily ascertain, such person's name and address,
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