The Internal Revenue Service has issued a revenue procedure permanently establishing its Small Business/Self Employed Fast Track Settlement program, after pilot-testing the program in recent years.

Revenue Procedure 2017-25 establishes the SB/SE FTS to provide an expedited way to resolve tax disputes with taxpayers who work for themselves or at small companies. The program allows SB/SE taxpayers who currently have disputed factual or legal issues in at least one open year under IRS examination to work together with the IRS’s SB/SE division and the Office of Appeals to resolve the disputed issues while the case is still under the jurisdiction of the SB/SE division.

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