Hello, this is Barbara Fiebich, Program Manager for the Small Business & Self-Employed Exam Policy Function.  One of my responsibilities includes oversight of the Fast Track Settlement process.

FTS is an alternative dispute resolution process designed to resolve a tax issue at the earliest point possible and is available to SB/SE taxpayers under examination in Chicago, Houston, St. Paul, Philadelphia, central New Jersey, San Diego, Laguna Niguel and Riverside, California.

I encourage you to try FTS when appropriate. Here are some our own IRS employees to tell you about some of the program benefits for you, our customers.

Sheryl Weiner, Supervisory Appeals Officer:  In my view, the key to a successful Fast Track Session is that all parties should be open to candid discussions of the facts, viewpoints, and opinions. Everyone's view as to the merits of the issue must be discussed. Once the parties really listen to each other, and also to the Appeals Officer who is identifying their positions' respective strengths and weaknesses, the parties usually start to find common ground.

Fast Track Settlement is a great opportunity for a case to be resolved at the lowest level, before the formal Appeals process kicks in, and absolutely before litigation, which no one (neither the Taxpayer, Government, SB/SE, Appeals, and Tax Professionals) really wants, if the case can be settled. So, it truly benefits all involved if common ground can be found and a settlement reached quickly.

Gloria Washington, Revenue Agent Group Manager:  Fast Track Settlement is very effective. It provides the examiner, the taxpayer and their representative with an objective opinion of the issues.

Dave Larado, Revenue Agent:  The taxpayer and their representative benefit from the relatively quick appeals determination saving time and interest expense.

Howard Switkay, Appeals Officer:  For the tax professional, a quicker resolution and payment of the fee.

Jim Martig, Appeals Officer:  Benefits of the FTS program vary for each party:

It gives the taxpayer the opportunity to resolve the dispute sooner than it would take using the traditional IRS and Appeals processes.   For tax professionals, they can better serve their clients by resolving an issue as early as possible. The tax professionals I’ve dealt with were receptive to the idea of settlement and appeared fairly satisfied with the resolutions reached.

Gloria Washington, Revenue Agent Group Manager:  The representatives I interacted with during this process were most satisfied with FTS really being much quicker than regular appeals and that appeal rights were not lost if this process was tried. Representatives have also told me they valued the opinion of the appeals officer and that this factor was instrumental to their decision to agree or formally appeal.

They can more quickly avail themselves of the settlement authority available at the Appeals level that is not available at the examination level without having to prepare a formal protest. FTS really does put them on the "fast track."