SECTION 4. APPLICATION PROCESS

.01 Either the taxpayer or the SB/SE Team Manager may suggest participation in the FTM program. If the parties are interested in electing FTM, and need assistance in determining if the issue is appropriate for the FTM process, they may contact the SB/SE FTM Program Manager.

.02 A request to participate in FTM may only be initiated at the conclusion of an examination/collection determination. Parties apply to the program by completing and executing an Agreement to Mediate, attached as Exhibit 1.

.03 SB/SE will prepare a brief “Summary of Issues” and a tentative tax computation to submit with the Agreement to Mediate to the appropriate Appeals Office. The taxpayer may also submit a summary of the issues, but a formal protest is not required. All documents submitted with the Agreement to Mediate are available to the other party.

.04 All applications to the FTM process require the approval of an Appeals Manager before acceptance into FTM. If the Appeals Manager approves the application, the Appeals Manager will notify the taxpayer and the SB/SE Team Manager. If the case is not accepted for FTM, the Appeals Manager will notify the taxpayer and the SB/SE Team Manager and return all paperwork to SB/SE. The decision not to approve an application for the FTM program is final and not subject to administrative appeal or judicial review.