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.

Howard Switkay, Appeals Officer:  FTS sessions generally involve an explanation by the Appeals official of the rules of conduct to be followed, including showing respect for each party as they talk. Time is then allowed for each side to explain their reason for agreeing to FTS and their reasoning behind their respective position on the issue or issues.

Each side then has an opportunity for separate consultation with the Appeals official where there is discussion of the strengths and weaknesses of their position and possible settlement opportunities.

And, if needed, further discussions occur, weighing the alternatives of litigation versus a negotiated agreement, in the hope of ultimately reaching a mutually agreeable resolution.

Jolanta Rachowicz, Revenue Agent:  Taxpayers benefit from FTS because it provides a fast resolution and gives them another option for getting a case closed.

Gloria Washington, Revenue Agent Group Manager:  Benefits to the taxpayer are, they get an objective opinion, a quicker resolution of the case, and they get to "test the waters" on the issues at hand.

Taxpayers or representatives looking for some type of concession on the issues, not available at the Exam level, may gain quicker satisfaction from FTS.  

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.