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Introduction

SECTION 4. APPLICATION PROCESS

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

.01 Either the taxpayer or the LMSB Team Manager may suggest participation in the FTS program. If the other party agrees, the parties may contact the LMSB or Appeals Fast Track Program Managers who will assist the parties in determining whether the issue is appropriate for the FTS program. If the parties determine that the issue is appropriate for FTS, the parties must apply to the program by completing and executing a LMSB Fast Track Agreement form. The parties must include the No- tice of Proposed Adjustment (Form 5701) and the written response from the taxpayer

June 23, 2003 1045 2003–25 I.R.B.

.11 The prohibition against ex parte communications between Appeals Officers and other Service employees provided by section 1001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 does not apply to the communications arising in FTS because Appeals personnel, in facilitating an agreement between the taxpayer and LMSB, are not acting in their traditional Appeals settlement role.

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

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