SECTION 3. SIGNIFICANT

CHANGES TO ANNOUNCEMENT 2011–5

1. SB/SE FTS is now available to taxpayers nationwide. See News Release IR–2013–88.

2. SB/SE FTS is no longer available for cases under the jurisdiction of the Tax Exempt and Government Entities (TE/ GE) Division as a result of the establishment of a permanent, separate fast track settlement program for TE/GE taxpayers. See Announcement 2012–34, 2012–36 I.R.B. 334, Fast Track Settlement for TE/GE Taxpayers .

3. Section 4.01(3) modifies the case eligibility criteria by requiring that the issues remain unresolved after the involvement of the Group Manager.

4. Section 4.02 modifies the criteria for cases excluded from SB/SE FTS by:

(1) Providing in section 4.02(1) that

SB/SE FTS is generally not available for cases in which SB/SE FTS is not appropriate under either 5 U.S.C. § 572 or 5 U.S.C. § 575. (2) Adding a good faith requirement in

section 4.02(2) that incorporates the failure to respond or provide documentation provision in Announcement 2011–5. (3) Removing the reference to issues

under consideration for designation for litigation and, in section 4.02(7), providing that SB/SE FTS is not available for issues docketed in any court. (4) Providing in section 4.02(8) that

SB/SE FTS is not available for issues precluded from settlement by previous closing agreements, res judicata, or controlling Supreme Court precedent. (5) Providing in section 4.02(9) that

SB/SE FTS is not available for issues for which SB/SE FTS would not be in the interest of sound tax administration. (6) In section 4.02(12), updating the

provision relating to issues for

which the taxpayer has submitted a request for competent authority assistance. (7) Clarifying in section 4.02(11) that

“whipsaw” issues include issues on a joint return where both spouses do not agree to participate in the same FTS Session or where a spouse is claiming innocent spouse treatment under section 6015.

5. Consistent with Rev. Proc. 2014– 63, 2014–53 I.R.B. 1014, sections 6.06 and 6.07 indicate that taxpayers availing themselves of SB/SE FTS are ineligible to use post-appeals mediation for any issue considered during the SB/SE FTS process if the parties fail to resolve the issue or if either party withdraws after the start of the SB/SE FTS Session.