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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure formally establishes the Fast Track Settlement (FTS) program to expedite case resolution and to expand the range of dispute resolution options

available to taxpayers. The Large and MidSize Business Division and the Office of Appeals will jointly administer the FTS program. FTS will allow LMSB personnel and LMSB taxpayers an opportunity to mediate their disputes with an Appeals Official acting as a neutral party. In addition, in certain circumstances, other Service Operating Divisions and taxpayers may participate in the FTS program.

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▸Contents — Internal Revenue Bulletin 2003-25
Internal Revenue Bulletin 2003-25

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