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EO - Fast Track Duties and Responsibilities

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

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 GM or their designee, updated on the status of the FTS case.

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

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

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