EO - Fast Track Settlement Session
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Both parties retain the right to withdraw throughout the entire FTS process. A party wishing to withdraw should provide written notice to the FTS AO and the other parties.
The FTS session may include joint sessions with all parties, separate meetings, or both as determined appropriate in the sole judgment of the FTS AO.
The FTS AO may modify the rules and procedures during the FTS session to adapt to changes in circumstances.
The FTS session may include other individuals with decision making authority and information and expertise necessary to help the parties during the settlement process.
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