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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 Mediation (FTM) program to expedite case resolution and to expand the range of dispute resolution options available to taxpayers. The Small Business/ Self-Employed Compliance Division and the Office of Appeals will jointly administer the FTM program. FTM will allow SB/SE personnel and SB/SE taxpayers an opportunity to mediate their disputes with an Appeals Official acting as a neutral party.

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

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