Fast Track Settlement is a program to resolve disputed issues in exam cases in the least amount of time. Generally, this procedure is available for all exempt organizations exam cases without regard to dollar amount. The organization, the examiner, or the group manager may initiate the process at any time after an issue has been fully developed but before a 30-day letter or equivalent is issued, notifying the organization of a change in its exempt status or tax liability. The examiner and the organization first should agree on all the facts and circumstances and exhaust TE/GE resolution authority on the issue(s). If any issues remain unresolved at the conclusion of the process, the organization retains its traditional appeal rights as explained in Publication 5PDF, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree. Additional information Fast Track Settlement Procedures - IRS Announcement 2012-34 Return to Charity and Nonprofit Audits main page.