Unbeknownst to many tax practitioners, the Internal Revenue Service has an alternative dispute resolution program called Fast Track Settlement (FTS). The IRS developed this program in response to taxpayer complaints about the sometimes-extraordinary time and expense associated with the IRS' Office of Appeals (Appeals) and U.S. Tax Court processes.
The FTS program is designed to resolve disputed tax matters in a relatively quick and efficient manner. In many situations, it's far better
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