The IRS recently announced three pilot programs that will test changes to existing alternative dispute resolution (ADR) programs, including fast-track settlements (FTS).
The first pilot program will focus on FTS, under which the Independent Office of Appeals can mediate disputes between a taxpayer and the IRS while the case is within the jurisdiction of the examination function, and post-appeals mediation (PAM), in which a mediator helps settle a case between Appeals and the taxpayer.
Under this pilot program, FTS can apply to one or more issues in a case. Previously, a taxpayer's entire case was ineligible for FTS if the taxpayer had one issue that was ineligible. Additionally, participation in FTS will not disqualify a taxpayer from PAM. See more changes.