Revenue Service Restructuring and Reform Act of 1998 is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: (c) Right to independent conference Under the organization plan of the Internal Revenue Service, a taxpayer shall have the right to a conference with the Internal Revenue Service Office of Appeals which does not include personnel from the Office of Chief Counsel for the Internal Revenue Service or the compliance functions of the Internal Revenue Service unless the taxpayer specifically consents to the participation of such personnel. . 8. Alternative dispute resolution procedures (a) In general Section 7123 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (d) Availability of dispute resolutions (1) In general The procedures prescribed under subsection (b)(1) and the pilot program established under subsection (b)(2) shall provide that a taxpayer may request mediation or arbitration in any case unless the Secretary has specifically excluded the type of issue involved in such case or the class of cases to which such case belongs as not appropriate for resolution under such subsection. The Secretary shall make any determination that excludes a type of issue or a class of cases public within 5 working days and provide an explanation for each determination. (2) Independent mediators (A) In general The procedures prescribed under subsection (b)(1) shall provide the taxpayer an opportunity to elect to have the mediation conducted by an independent, neutral individual not employed by the Internal Revenue Service Office of Appeals. (B) Cost and selection (i) In general Any taxpayer making an election under subparagraph (A) shall be required— (I) to share the costs of such independent mediator equally with the Internal Revenue Service Office of Appeals, and (II) to limit the selection of the mediator to a roster of recognized national or local neutral mediators. (ii) Exception Clause (i)(I)