Duties and Responsibilities

As the examiner, you:

Have a full understanding of the FTS program, process and eligibility requirements.

Offer FTS for all eligible unagreed cases.

Discuss FTS with the taxpayer/representative.

Answer all questions of the taxpayer/representative pertaining to FTS.

Fully develop each unagreed issue.

Prepare to address the taxpayer’s arguments during the FTS session with facts and citable precedent.

Keep the Group Manager (GM) or designee, updated on the status of the FTS case.

The GM or designee:

Coordinates preparation and submission of the application package.

Notifies the taxpayer of acceptance into or rejection from the FTS program.

Participates in the FTS session on behalf of the government.

Has primary responsibility for accepting or rejecting any settlement proposal that arises as a result of the FTS.

The FTS Application is reviewed by both the Group Manager and the Area Manager (or designee) before it is sent to the Appeals FTS Program Manager for final approval.

The Appeals Team Manager responsible for TE/GE programs serves as the Appeals FTS Program Manager and may consult with the GM.

Taxpayers interested in participating in FTS or having questions about the program and its suitability for their case(s), should contact you or your GM to discuss resolution of an issue for the period(s) currently under examination.

During the FTS process the examiner is responsible for protecting the statute of limitations.