The Multistate Tax Commission Voluntary Alternative Dispute Resolution Program was established to allow a taxpayer and one or more states, or one or more states without a taxpayer, to resolve disputes using mediation, arbitration, or a combination of the two. As part of the program, the MTC maintains a list of people with knowledge of state and local tax and skills in conducting mediation and arbitration. Bylaw 14 establishes the program, which provides in subsection (a) that the Executive Committee may establish specific procedures for the program. The program documents are available here . One document explains the ADR program and procedures; the second provides a sample agreement for the parties to indicate their intent to follow the MTC procedures and choose a mediator/arbitrator from the MTC list. The program is limited to disputes concerning the tax types addressed by the Multistate Tax Compact. If you have any questions about the program, please contact MTC Executive Director Gregory S. Matson, or MTC General Counsel, Nancy Prosser.