Appeals Mediation Programs Part I

IRS Independent Office of Appeals:   

Appeals Mediation Programs Part I

In certain IRS cases, you may request an expedited dispute resolution process called Fast Track Settlement (FTS).

The disputed issue must be fully developed and the IRS must agree to participate in this process.

During FTS, your case remains in the examiner’s jurisdiction while a specially trained Appeals employee serves as a neutral party using dispute resolution techniques to facilitate an agreement between you and the IRS.

You may withdraw from the FTS process at any time. You will retain your usual appeal rights if any issues remain unresolved.

To request FTS, inform the IRS employee handling your case that you are interested in FTS. If the examination division agrees to participate in this process, they will work with you to jointly complete the necessary form to start the process.

See Publication 4167 or the Appeals Mediation – Alternative Dispute Resolution (ADR) website at for more information on FTS and other Appeals’ ADR programs.

Next week:  Continuation of the Appeal Process – Appeals Mediation Programs – Protests

(IRS Publication 5)  (TTT 030524)