Fast Track Settlement (Large & Mid-Size Division Taxpayers)
Fast Track Settlement (FTS) offers Large and Mid-Size Business Division (LMSB) taxpayers a way to resolve audit issues during the examination process in less than 120-days. Working with LMSB and Appeals, taxpayers can use the settlement authority and mediation skills of Appeals to shorten their overall experience with the Internal Revenue Service. FTS reduces the combined LMSB-Appeals process time by two years. Refer to the following for more information.
Fast Track Settlement (Small Business and Self-Employed Taxpayers)
Small Business/Self-Employed (SB/SE) and Appeals designed a alternative dispute resolution strategy for small business and self employed (SB/SE) taxpayers, called SB/SE Appeals Fast Track Settlement (FTS). This program offers a way to resolve audit issues during the examination process in less than 60-days, by using the settlement authority and mediation skills of Appeals. A two-year test of the program began on September 6, 2006, in Chicago, St. Paul, and Houston and then was expanded to include taxpayers in Philadelphia, San Diego, Laguna and Riverside. After reviewing the test city results, Appeals and SB/SE decided to extend the test for an additional period of up to two more years, beginning December 1, 2008, in order to gather additional information, evaluate the program, consider necessary adjustments, and determine whether to make the program permanent. If you are from these testing cities and you wish to take part, then use the Form 14017 "Application for Fast Track Settlement" available below. Refer to the following for more information:
Fast Track Settlement (Tax Exempt and Government Entities Taxpayers)
On December 1, 2008, Tax Exempt and Government Entities (TE/GE) and Appeals announced a Fast Track Settlement program for TE/GE taxpayers. The program gives TE/GE taxpayers under examination by any of the five business units within TE/GE an opportunity to resolve their disputes within 60 days of acceptance into the program. An Appeals officer trained in TE/GE issues will mediate the issues and, when necessary, utilize Appeals settlement authority to resolve the issues. Announcement 2008-105, 2008-48 IRB 1219 explains the eligibility requirements and types of cases excluded from the program. TE/GE includes Employee Plans, Exempt Organizations, Indian Tribal Governments, Federal/State/Local Governments and Tax Exempt Bonds.
Please refer to the following for more information:
Fast Track Mediation (Small Businesses and Self-Employed Taxpayers)
Fast Track Mediation (FTM) gives Small Businesses, Self-Employed (SE/SE) taxpayers and the IRS the opportunity to mediate disputes through an IRS appeals officer, who acts as a neutral party. In this program, most tax disputes are resolved within 40 days compared to several months though the regular appeal process. IRS offers this new service designed to expedite case resolution on disputes that arise from examination or collection actions.
Please refer to the following for more information:
Early Referral
Taxpayers whose returns are under the jurisdiction of Examination or Collection may request the transfer of a developed but unagreed issue to Appeals. Examination or Collection will continue to develop those issues not referred to Appeals. The early resolution of a key issue may encourage taxpayers and the Service to agree on other issues in the case. Early referral can also be requested with respect to issues regarding an involuntary change in method of accounting, employment tax, employee plans and exempt organizations. Regular Appeals procedures apply, including taxpayer conferences.
Please refer to the following for more information:
Post Appeals Mediation
Mediation is available for certain cases that are already in the Appeals process only after Appeals settlement discussions are unsuccessful and, generally, when all other issues are resolved but for the issues for which mediation is being requested. Mediation is a non-binding process that uses the services of a mediator, as a neutral third party, to help Appeals and the taxpayer reach their own negotiated settlement. To accomplish this goal, the mediator will act as a facilitator; assist in defining the issues; and promote settlement negotiations between Appeals and the taxpayer. The mediator will not have settlement authority in the mediation process and will not render a decision regarding any issue in dispute.
Please refer to the following for more information:
Arbitration
Arbitration is available for certain cases within Appeals jurisdiction that meet the operational requirements of the program. Generally, this program is available for cases in which a limited number of factual issues remain unresolved following settlement discussions in Appeals. Appeals and the taxpayer will be bound by the arbitrator's findings. The arbitration procedure uses the services of an arbitrator either from Appeals or from an outside organization.
Please refer to the following for more information:
Simultaneous Appeals/Competent Authority
The simultaneous Appeals/competent authority procedure encourages taxpayers to request competent authority assistance and the participation of Appeals while a case is under the Examination Division's jurisdiction. Revenue Procedure 2006-54 contains the competent jurisdiction. Revenue Procedure 2006-54 contains the competent authority procedures. Section 8 of Rev. Proc 2006-54 specifies the circumstances under which the simultaneous appeals/competent authority procedure may be requested and describes the role of Appeals.
Please refer to the following for more information:
References
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