Fast track dispute resolution available to taxpayers.

• Position: IRS Large and Mid-Size Business Division

The IRS's Large and Mid-Size Business (LMSB) Division has announced a pilot program to resolve disputes earlier in the examination process. The purpose of the LMSB Fast Track program is to enable taxpayers and the IRS to work together to resolve all outstanding issues while the case remains in LMSB jurisdiction. Fast Track moves Appeals tools down to the examination level and uses mediation techniques to bring settlements to cases in Examination jurisdiction.

Notice 2001-67 announces a one-year pilot to measure and explore whether the process, in fact, reduces cost and time to the parties. A number of cases have already been resolved in fewer than 60 days. The IRS estimates that the pilot procedure could save up to two years of time over the traditional Examination-Appeals process.

The program will be jointly administered by LMSB and Appeals. The pilot program is available to large and mid-size businesses under LMSB jurisdiction that currently have unagreed issues in at least...