Late last year the IRS issued guidance on Fast Track settlement procedures for collection cases. The goal of the process is to provide resolution of disputed issues within 30-40 calendar days. Generally, issues involving an offer-in-comprise or trust fund recovery penalties can be brought before an Appeals mediator. The new program is called SB/SE Fast Track Mediation- Collection (FTMC) and should provide a meaningful avenue to resolve differences. Ultimate settlement authority continues to reside with Collections and not with IRS Appeals. See guidance at Rev. Proc 2016-57.
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