Fast Track

Fast Track is a voluntary mediation program that may help you resolve your tax dispute more quickly than a traditional appeal.  You can request Fast Track for most examination disputes, Offer in Compromise cases and Trust Fund Recovery Penalty cases once the examiner or collection officer (the IRS) has completed their work and there are issues that remain unresolved. 

How Fast Track Works

With Fast Track, an independent Appeals mediator will try to help you and the IRS reach an agreement on the disputed issue(s).  The Appeals mediator will facilitate settlement discussions and may offer settlement proposals.

Because Fast Track is voluntary, the Appeals mediator can’t force you or the IRS to participate or to accept a proposed agreement.  You retain control over decisions you make about your case.  If you are unable to resolve your dispute through Fast Track, you will still have the right to request a traditional appeal or a conference with an IRS manager.  

The Benefits of Fast Track

Choosing Fast Track  may result in:

  • Speedier case resolution
  • Lower costs
  • More flexibility

When considering Fast Track, consider what might happen if your case isn’t settled:

  • Be prepared for the possibility of a lengthy appeal
  • Assess the risk and consequences if your litigation is unsuccessful

If you decide Fast Track is right for you and your Fast Track application is approved, there are ways to prepare for a successful mediation.  You can find out more about what additional rules and restrictions may apply below.

Which Fast Track program may be right for you depends on your case

Fast Track Settlement offers small businesses, the self-employed and individual taxpayers a way to resolve tax disputes during  the examination process.  Our goal is to resolve these cases within 60 days from the date the Fast Track application is accepted.

How To Apply for Fast Track Settlement

For information about eligibility and the Fast Track application process, see Publication 5022, Fast Track Settlement: A Process for Prompt Resolution of Small Business and Self Employed Tax Issues  (PDF). To get started, complete Form 14017, Application for Fast Track Settlement (PDF).

Fast Track Settlement Resources

You may find these resources helpful:

Fast Track Settlement offers large businesses and businesses and individuals with international interests an opportunity to resolve tax disputes during the examination process.   Our goal is to resolve these case within 120 days after the date the Fast Track application is accepted.

How To Apply for Fast Track Settlement

For information about eligibility and the Fast Track application process, see Publication 4539, Fast Track Settlement: A Process for Prompt Resolution of Large Business and International Tax Issues (PDF). To get started, complete Form 14017, Application for Fast Track Settlement (PDF).

Fast Track Settlement Resources

You can find more information in Revenue Procedure 2003-40 (PDF).

 

Fast Track Settlement offers individuals with international interests an opportunity to resolve tax disputes during the examination process.

Where you apply for Fast Track Settlement depends on which IRS office is handling your case.

  • If your examiner is with the Small Business/Self-Employed (SB/SE) function, see the information on this page for Small businesses, the self-employed or individuals.
  • If your examiner is with the Large Business and International (LB&I) function, see the information on this page for Large businesses and businesses with international interests.

Fast Track Settlement offers tax-exempt organizations and government entities a way to resolve tax disputes during the examination process. Our goal is to resolve these cases  within 60 days from the date the Fast Track application is accepted.

How To Apply for Fast Track Settlement

For information about eligibility and the Fast Track application process, see Publication 5092, Fast Track Settlement: A Process for Prompt Resolution to Tax Exempt and Government Entities (TE/GE) Tax Issues (PDF). To get started, complete Form 14017, Application for Fast Track Settlement (PDF).

Fast Track Settlement Resources

You can find more information in Announcement 2012-34.

 

Fast Track Mediation - Collection lets taxpayers resolve disputes related to Offers in Compromise or Trust Fund Recovery Penalties early in the collection process.  Our goal is to resolve these case within 40 days from the date the Fast Track application is accepted.

How To Apply for Fast Track Mediation

For information on whether your case is eligible and the Fast Track application process, see Publication 3605, Fast Track Mediation: A Process for Prompt Resolution of Tax Issues (PDF). To get started, complete Form 13369, Agreement to Mediate (PDF).

Fast Track Mediation Resources

You can find more information in Revenue Procedure 2016-57 (PDF).