The work, with FORMULARY, is updated to the Ministerial Decree issued by the Ministry of Economy and Finance on April 26, 2012, which clarifies the principle of application of P.E.C. (Certified Electronic Mail) regulations also in the tax process. The tools of RECLAIM and TRIBUTARY MEDIATION for the deflation and speedy resolution of disputes are explained to all professionals working in the field of tax litigation. The institution of tax mediation is introduced on the Italian stage by Art. 39 paragraph 9 of Decree Law No. 98/2011, converted into Law No. 111 of July 15, 2011, which inserts Art. 17 bis into the legislative decree on tax litigation (Legislative Decree 546/1992). This regulatory innovation appears to be aimed at introducing "an effective administrative remedy to defuse litigation related to acts of low value issued by the Revenue Agency." In practice, following the notification of a tax measure issued by the Revenue Agency with a value of less than twenty thousand euros, the taxpayer can choose whether to accept the content of the act and make payment (acquiescence) or whether to apply for assessment with adhesion (only in cases of notification of assessment notice) or whether to appeal before the Tax Court, having to make a mandatory attempt at "tax mediation" in the latter case. The present work aims to provide the taxpayer and the legal practitioner with an adequate tool in order to be better acquainted with the institution of the complaint. Numerous points of reflection are indicated regarding open questions, the solution of which may be provided by the concrete application in the Offices of the Internal Revenue Service first and possibly in the courtrooms of the Tax Commissions later. Concluding the text is an annotated FORMULARY containing all the documents that the taxpayer must (or may) file during the tax complaint and mediation phase. Nunzio Santi Di Paola Lawyer, Tributarist. Specialization in Commercial, Corporate, Tax and Fiscal Matters. Qualified as a corporate lawyer and later as an advanced corporate lawyer at the LUISS School of Management in Rome. of Management in Rome. He obtained a specialization in Reformed Corporate Law. Contributor to law journals and author of several volumes. Owner of the Di Paola & Partners law firm, he has been a member of advisory commissions pressola C.C.I.I.A. of Catania. Professional mediator as provided for in Ministerial Decree 180/2010.