Example:

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

The taxpayer provides new information during the appeals process which warrants the Appeals officer sending the case back to the field. FTS can still be used because the IRS hasn’t issued the 90-day letter.

Announcement 2008-105 originally announced FTS for EO cases. Announcement 2012–34 makes the program permanent. This Announcement contains procedures as well as the types of issues that are eligible for FTS.

Find additional information regarding this program in Pub 5092, Fast Track Settlement A Process Resolution of Tax Exempt and Government Entities (TE/GE) Tax Issues, and at the Appeals Alternative Dispute Resolution Program FTS websitehttp://appeals.web.irs.gov/tech_services/adr/fasttrack.htm.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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