• The SB/SE FTS process is designed to
Internal Revenue Bulletin 2011-4 · 2026-10-03 edition · updated 2026-10-04 · United States
be completed within 60 days of acceptance of the SB/SE-Appeals FTS Application.
CASE ELIGIBILITY AND EXCLUSIONS
Subject to the limitations set forth below, SB/SE FTS is generally available for cases under the jurisdiction of the SB/SE Division if:
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