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FAST TRACK MEDIATION is designed to resolve disputes between you and your IRS collection officer. Once your FTM application is accepted, the goal is resolution within 40 days.

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 collection officer by providing all information needed to support your position, followed by a conference with the officer’s manager, before applying for FTM.

Certain cases and issues are not eligible for FTM:


My case involves a Trust Fund Recovery Penalty matter.

My case does not involve a Trust Fund Recovery Penalty AND the disputed issue is not among those listed above or in Revenue Procedure 2003-41. I want to learn about the FTM application process:

Page Last Reviewed or Updated: 10-Jan-2014