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If...›Note:›Fast Track Settlement Procedures

Overview of Fast Track Settlement (FTS) Program

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

You or the taxpayer may consider the FTS process at any time after you fully develop a disputed issue, but before you issue a formal examination report (30-day letter and RAR). FTS may be allowed in specific situations when the taxpayer provides new information after the 30-day letter is mailed. In all situations, FTS must be initiated before the mailing of the 90-day letter.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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