Fast Track Mediation lets taxpayers resolve disputes at the earliest possible stage in the collection process. Once your FTM application is accepted, the goal is resolution within 40 days.
With FTM, a trained mediator from the IRS Office of Appeals is assigned to help you and IRS Collection reach an agreement on the disputed issue(s). You retain full control over every decision you make during the FTM process. No one can impose a decision on either you or the IRS.
Read the General Mediation Information page if you want to learn more about how mediation works and the role of the Appeals mediator.
For your case to be considered for FTM, you must first try to resolve all issues with the IRS. This means working cooperatively with the IRS revenue officer, followed by a conference with the officer’s manager, before seeking the services of an Appeals mediator.
When considering FTM, consider what might happen if your case is not settled. Ask yourself:
- Am I prepared for what could be a lengthy appeal?
- What is my risk that litigation would be unsuccessful, and what would the consequences be?
FTM does not eliminate or replace existing dispute resolution options, including your opportunity to request a hearing before Appeals or a conference with an IRS manager. If you cannot resolve your dispute through FTM, you still retain all otherwise applicable appeal rights.
If a resolution is reached through FTM, your overall IRS experience is substantially faster. The benefits of settlement over litigation include:
- Reduced Risk.
Certain cases and issues are not eligible for FTM:
- Collection Appeal Program cases.
- Cases considered by an IRS campus site.
- Frivolous issues, such as those identified in Notice 2010-33, or any subsequent notice or revenue procedure.
- Other issues listed in Revenue Procedure 2003-41.
To apply for the FTM program, send your IRS revenue officer the following:
- Form 13369, Agreement to Mediate, and
- A written statement detailing your position on the disputed issue(s).
Your IRS revenue officer will provide you with and help you prepare the Form 13369, and provide you with copies of pertinent work papers so that you can prepare your written position on the disputed issue(s).
If you decide FTM is right for you AND your FTM application is approved, there are ways to prepare for a successful mediation.
For more information on the FTM program, refer to: