This is a pro forma memorandum used by the case manager to communicate to the territory manager his/her intent to deny the use of the Fast Track process, and to provide a vehicle for the territory manager to concur or not concur with the denial. The memo is on LB&I letterhead stationery. The heading is stated as follows: Memorandum for: (Territory Manager) From: (Case Manager) Subject: Denial of Fast Track Settlement ProcessThe body of the memo states: I have reviewed all the facts and circumstances of the unagreed issues on the case below and recommend denying taxpayer’s request for Fast Track Settlement. In accordance with IRM Determining Eligibility/Suitability, I request you to consider the following and indicate your concurrence by signing and dating below.The name of the taxpayer, return type, tax periods, and unagreed issues are listed, followed by space to describe the reasons for the denial of the FTS process.