Alternative Dispute Resolution

Public Services

The Alternative Dispute Resolution Program

One of the major purposes of the Commission under the Multistate Tax Compact is to minimize duplicative taxation among the States. The Commission has implemented a voluntary Alternative Dispute Resolution (ADR) Program to fulfill that purpose. The specific objectives of the Program include:

  • providing a voluntary, cooperative means of resolving state tax controversies involving two or more States.
  • reducing costs and risks of litigation for both the public and private sectors.
  • providing a means of addressing the multistate character of the controversy so that the interstate issues can be resolved among the relevant parties consistently­a result that is not assured even if a taxpayer litigates separately in the different States involved in the issue.

The program was developed jointly by the Commission and the Committee on State Taxation (COST). Mediation, arbitration and combinations of the two are available under the Program's procedures. However, all of the procedures are purely voluntary and can be entered only through agreement of all parties.

Additional information about the MTC's Alternative Dispute Resolution Program is available including a more detailed history and description of the Program, the Commission Bylaw on Voluntary Alternative Dispute Resolution, and a description of specific procedures   for initiation and conduct of the process. For any other information, including application to serve as a qualified mediator or arbitrator under the auspices of the Program, please contact the Multistate Tax Commission at (202) 650-0300.