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Appeals Mediation Programs - Online Self-Help Tool (6)

The Small Business/Self-Employed Appeals FAST TRACK SETTLEMENT program is designed to resolve disputes between you and your IRS auditor while your case is still under examination. Your IRS auditor is your best source for information about the FTS program. Once your FTS application is accepted, the goal is resolution within 60 days. For a summary of the program, view this short video: SB/SE Fast Track Settlement Process (video).


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:

  • Collection Cases
  • Form 1040 taxpayers who have no specific IRS person assigned to their case, such as with a correspondence examination case considered solely by an IRS Campus/Service Center site
  • Frivolous issues, such as those listed in Notice 2010-33 or successor guidance
  • Other issues listed in Announcement 2011-5

My case or disputed issue is not among those listed above or in Announcement 2011-5 and I want to learn about the FTS application process:


Page Last Reviewed or Updated: 03-Aug-2016