Expedited program for small business or self-employed taxpayers: 5 FAQs

Small businesses and people who work for themselves now have access to an expedited procedure to resolve tax disputes with the IRS.

In this post, we will use a Q & A format to update you on the availability of this procedure, which is formally called the Small Business/Self Employed Fast Track Settlement program (SB/SE FTS).

What does the FTS program do?

The FTS program grants small businesses and self-employed individuals who are under IRS examination the opportunity to work out resolutions to disputed issues while those issues are still assigned to the IRS's SB/SE division (and not to some other division, such as Collections).

The program is administered jointly by the SB/SE division and the IRS Office of Appeals.

How quickly are cases supposed to be resolved?

The goal is 60 days.

What types of techniques does the fast-track program use in seeking to resolve disputes?

To facilitate discussions about possible settlement, the program uses mediation. A mediator from IRS Appeals is authorized to make settlement proposals.

How do you get into the program?

The formal application form is Form 14017. You will also need to provide a written statement with details about your position on the issue or issues in dispute.

Certain types of disputes, such as innocent spouse issues, are not eligible. And there is also a requirement of good faith, which means you have to responsive to the IRS and provide proper documentation.

If you can't resolve the issue through FTS, can you still appeal?

Yes. If the FTS process doesn't reach a resolution, you can pursue an administrative appeal or bring tax litigation in the courts.

No Comments

Leave a comment
Comment Information
Email Our Team

Contact Us to Get Started Today

Located in the Washington, D.C area, we serve clients in the District of Columbia, Maryland and Northern Virginia, as well as across the country and overseas. For a free initial consultation, call 202-381-1261 or complete our brief online form.

Bold labels are required.

Contact Information

The use of the Internet or this form for communication with the firm or any individual member of the firm does not establish an attorney-client relationship. Confidential or time-sensitive information should not be sent through this form.


Privacy Policy

Six Convenient Office Locations in and around the DC Metropolitan Area

Washington, D.C.
1629 K Street NW, Suite 300
Washington, D.C. 20006

Phone: 202-618-1873
Fax: 888-235-8405
Washington Law Office Map

Columbia Office
10440 Little Patuxent Parkway, Suite 300
Columbia, MD 21044

Phone: 410-497-5947
Fax: 888-235-8405
Columbia Law Office Map

Annapolis Office
839 Bestgate Road
Suite 400
Annapolis, MD 21401

Phone: 410-497-5947
Fax: 888-235-8405
Annapolis Law Office Map

Fairfax Office
8280 Willow Oaks Corporate Drive
Suite 600
Fairfax, VA 22031

Phone: 703-621-7169
Fax: 888-235-8405
Fairfax Law Office Map

Rockville Office
199 E. Montgomery Avenue
Suite 100
Rockville, MD 20850

Phone: 240-599-5009
Fax: 888-235-8405
Rockville Law Office Map

Baltimore Office
400 East Pratt Street
8th Floor
Baltimore, MD 21202

Phone: 443-743-3381
Fax: 888-235-8405
Baltimore Law Office Map