SECTION 1. PURPOSE
Internal Revenue Bulletin 2017-14 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure formally establishes the Small Business/Self Employed Fast Track Settlement program (SB/SE FTS) to provide an expedited format for resolving disputes with SB/SE taxpayers.
Announcement 2011–5, 2011–4 I.R.B. 430, is modified and superseded.
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