SECTION 5. APPLICATION

PROCESS

1. In General. A taxpayer that is interested in participating in SB/SE FTS, or who has questions about the program and its suitability for the taxpayer’s case, should contact the SB/SE Examiner (Examiner) or SB/SE Group Manager (Group Manager) for the year currently under examination. SB/SE FTS may not be the appropriate dispute resolution process for all cases involving SB/SE taxpayers.

2. Initiating SB/SE FTS. Either the taxpayer, Examiner, or the Group Manager can suggest participation, or initiate the process to take part, in SB/SE FTS. SB/SE FTS can be initiated at any time after an issue is fully developed.

3. Application for SB/SE FTS and Ini- tial Eligibility Determination by Group Manager. Both parties must affirmatively consent to participate in SB/SE FTS. When the parties agree that SB/SE FTS is appropriate, the taxpayer and the Examiner must jointly complete and sign Form 14017, Application for Fast Track Settle- ment, and prepare the Application Package, which must include the Form 14017, properly documented work papers supporting the Examiner’s position, and the taxpayer’s written response. The Examiner will submit the Application Package to the Group Manager, who will determine if it is complete and whether the case is eligible for SB/SE FTS. If the Group Manger determines that the Application Package is incomplete, or that the taxpayer does not meet the eligibility requirements or otherwise does not qualify for SB/SE FTS, the Group Manager will deny the Application. The Group Manager will forward an approved Application Package to the local Appeals Team Manager.

4. Review by Appeals Team Manager. Upon receipt of the Application Package, the Appeals Team Manager will review the documents, confirm the initial eligibility determination made by the Group Manager, and make the decision whether to accept the case into SB/SE FTS. If the Appeals Team Manager determines that the eligibility requirements are not met or that the case is specifically excluded from SB/SE FTS, the Appeals Team Manager will deny the Application, inform SB/SE of

April 3, 2017 1040 Bulletin No. 2017–14

the decision to deny the Application, and return the Application Package to SB/SE.

5. Case Not Accepted for SB/SE FTS. If the case is not accepted for inclusion in SB/SE FTS, the SB/SE or Appeals representative will inform the taxpayer of the basis for this decision and discuss other dispute resolution opportunities with the taxpayer, including 30-day letter procedures contained in IRS Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don’t Agree . The decision not to accept a case into the SB/SE FTS program is not subject to administrative appeal or judicial review.