Alternative Dispute Resolution

Posted by Siegel Tax Law on March 3, 2014

Alternative Dispute Resolution

Fast Track Settlement for Small Business and Self-Employed Taxpayers

IRS Small Business/Self-Employed Division and the Appeals Department have designed an alternative dispute resolution strategy for small business and self-employed taxpayers, called the SB/SE Appeals Fast Track Settlement. The FTS program was designed to resolve audit issues during the examination process within a goal of 60 days from acceptance of the application in Appeals. The process uses the settlement authority and mediation skills of Appeals.

SB/SE and Appeals has now expanded the program nationwide. A taxpayer who is interested in participating in the SB/SE FTS, or who has questions about the program and its suitability for the taxpayer’s case, may contact the Examination or Specialty Program group manager.

To apply for the SB/SE FTS program, the taxpayer and the group manager need to submit Form 14017, Application for Fast Track Settlement, and the taxpayer’s brief, concise and soundly written response to the Service‚Äôs position.