Note:

Form 14017, the RAR and the taxpayer’s written position are collectively referred to as the FTS Submission Package.

Group and Area Managers (or designee) will review the FTS Submission Package before sending it to Appeals.

After the FTS Submission Package is approved by the Group Manager and Area Manager, the examiner will email it to the Appeals FTS Program Manager using the following email address: *AP TEGE FTS.

Submission of the approved and signed Form 14017 to the Appeals FTS Program Manager must be done within five business days of receipt.

Within three business days of receipt of the FTS package, the Appeals FTS Program Manager (or designee) will review the FTS Submission Package:

If the case is accepted for inclusion in FTS, the Appeals FTS Program Manager (or designee) will: Contact the taxpayer to inform them that the case has been accepted for FTS.

Contact the Group Manager to inform him/her that the case has been accepted for FTS.

Assign an FTS Appeals Officer who will act as the FTS Appeals Official (FTS AO) to help resolve the case.

If the case is rejected for inclusion in FTS, the Appeals FTS Program Manager (or designee) will:

Contact the Group Manager to inform him/her that the case has been rejected for FTS.

Call the taxpayer and send them a letter informing them that the case has been rejected for FTS.

Discuss other dispute resolution opportunities with the taxpayer, including 30-Day letter procedures and the taxpayer’s normal Appeal rights.