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<h1>Dispute Resolution Committee: opt in tax dispute mechanism using regional three member panels to resolve specified order variations by majority.</h1> A statutory scheme creates regional Dispute Resolution Committees to resolve specified variations in income tax orders by opt in of eligible assessees. Each three member DRC includes two retired IRS (Income tax) officers of Commissioner rank or higher and one serving officer of Principal Commissioner/Commissioner rank; members are appointed for three years, decisions are by majority, fees for retired members may be fixed, and the Central Government may remove members after recording reasons and giving a hearing.