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The Tax Exempt/Government Entities Appeals FAST TRACK SETTLEMENT program is designed to resolve disputes between you and your IRS auditor while your case is still under examination. Once your FTS application is accepted, the goal is resolution within 60 days.

Your IRS auditor is your best source for information about the FTS program.

In order for your case to be considered for FTS, you must first try to resolve all issues with the IRS. This means working cooperatively with the IRS auditor by providing all information needed to support your position, followed by a conference with the auditor’s manager, before applying for FTS.

Certain cases and issues are not eligible for FTS:

  • Correspondence examination cases considered solely by an IRS Campus/Service Center site
  • Issues that can be resolved through other established settlement initiatives, such as the Self Correction Program "SCP", the Audit Closing Agreement Program "Audit CAP", or other programs described in Revenue Procedure 2013-12
  • Issues either designated for or under consideration for designation for litigation
  • Other issues listed in Announcement 2012-34

My case or disputed issue is not among those listed above or in Announcement 2012-34 and I want to learn about the FTS application process:

Page Last Reviewed or Updated: 10-Jan-2014