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29 Rev. Litig. 925 (2009-2010)
Avoiding State Bankruptcy: Mediation as an Alternative to Resolving State Tax Disputes

handle is hein.journals/rol29 and id is 933 raw text is: AVOIDING STATE BANKRUPTCY: MEDIATION AS AN ALTERNATIVE TO RESOLVING STATE TAx DISPUTES LEONORA MEYERCORD I. IN TRODUCTION ........................................................................ 925 II. CURRENT STATE TAX DISPUTE SYSTEMS ................................ 928 III. MEDIATION AS AN ALTERNATIVE ............................................ 931 A . Is change possible? ......................................................... 934 B. Statutory A uthority .......................................................... 937 IV. CHARACTERISTICS OF AN EFFECTIVE MEDIATION A LTERNATIV E ......................................................................... 937 A . M ediator .......................................................................... 937 B. Informal and Accessible .................................................. 941 C . Confidentiality ................................................................. 943 V. MEDIATION AS PART OF A DISPUTE RESOLUTION SYSTEM ...... 946 A. The Role of Mediation in a Dispute Resolution System: Preserving the Ability to Choose ..................................... 946 B. Ombudsmen: The Consumer's Guide to a Dispute R esolution System ............................................................ 948 V I. C ONCLU SION ........................................................................... 949 I. INTRODUCTION States nation-wide are grappling with decreased tax revenue and growing budget deficits. States have responded to these growing budget deficits by emphasizing a variety of tax increases or 1. See, e.g., Daniel J. Sernovitz, BRAC Work in Maryland Getting $57M Federal Infusion, WASH. Bus. J., Mar. 13, 2009, available at http://washington. bizjoumals.com/washington/stories/2009/03/09/daily84.html (predicting a decline in Maryland's state tax revenue of $1.1 billion over the next 16 months); Mike Sunnucks, Governor to Ask for Sales Tax Increase, BUS. J. (Phoenix), Mar. 2, 2009, available at http://phoenix.bizjoumals.com/phoenix/stories/2009/03/02/ dailyl4.html (noting that Arizona currently has a $1.6 billion budget deficit and may need further budget cuts because of slow tax revenue); Fair Sharing, Corzine's Furlough Proposal Hits a Nerve, N.J. REC., Feb. 19, 2009, at A10 (projecting New Jersey's budget deficit is $3 billion); Jenn Abelson, State Chases Sales Tax in N.H., BOSTON GLOBE, Feb. 3, 2009, at Al (noting Massachusetts faces a $1.1 billion budget deficit).

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