Rev Proc 2017-25, SBSE Fast Track Settlement Program

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IRS GuideWire March 20, 2017

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Issue Number:    Rev Proc 2017-25

Inside This Issue

Revenue Procedure 2017-25 establishes the Small Business/Self Employed Fast Track Settlement program (SB/SE FTS) to provide an expedited format for resolving disputes with Small Business/Self Employed (SB/SE) taxpayers.  SB/SE taxpayers that currently have unagreed factual or legal issues in at least one open year under examination can work together with SB/SE and the Office of Appeals to resolve outstanding disputed issues while the case is still in SB/SE jurisdiction.  This revenue procedure modifies and supersedes Announcement 2011-5, 2011-4 I.R.B. 430.

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