?? ???(IRS)?? ???? Audit?? Collection? ??? ???? ???, ??? ???? ?? ??? ??, ? ??? ???? ????? ?? ??. ??? ?? IRS ???/??????? 15?? ????? ????? ???? ?? ??? ???? ?? ???? ??? ? ?? ??? ????? ??.

Fast Track Mediation(?? ??)? Court? Mediation ??? ?? ????? ?? ??? ???? ?? IRS?? ?? ??? ??? ????.

��??(Overview)
1. ?? ??(FTM)?? ???? ?? ???? ???? ?? IRS? ??? ??? ????. ?? ??? ??? ??? ???? ?? ??? ?? ??? ?? ??? ???? ???? ??? ????? ????? ????? ???? ???? ?? ???. ?? ??? ??? ?? ?? ??? ?? ?? ???? ???, ????? ???? ?? ??? ????? ??? ?? ?? ???? ????.

2. ??? ?? ????? ?? ??? ??? ? ??. ??? ??? ?? ??? ???? ?? ??? ??? ???? ??? ?? ?? ? ????? ????? ??.

3. ???? ??? ???? ?????? ???? ???? ?????(???)?? ???. ???? ?? ??? ???? ??? ??? ??? ??? ?? ??? ??? ?? ???? ?????? ??? ??? ??? ???.

4. ????? ???? ?? ????? ???? ?? ???? ?? ???? ?? ??? ?? ???? ?? ??? ??? ???.

5. ????? ??? ??? ?? ??? ??? ????? ????? ???? ?? ??? ??? ??. ?? ??? ???? ???? ???? ?? ???? ???? ?? ?? ????? ???? ��???��? ???? ??.

6. ?? ?? ??? IRC Section 6103? ???? ?? ????? ??? ???? ????. ???, ?? ??? ?? ????? ?? ??? ???? ???? ??? ?? ??? ?? ??? ?? ??? ???? ??? ????.

��?? ??? ??(FTM Qualifications)
1. ?? ??? ?? ?? Non-Docketed Case? Collection Source Work? ?? ????. 10???(Tax Only) ??? ???? ? ????? ?? ????? ?? ??? ???? ??? ?? ??? ??? ????.

2. Service Center ???? ???? ?? ??? ?????? ?? ?? ??? ???? ???. ??? ?? ?? ???? ???? ??? ????.

A. Docketed Cases - ???? ?? ???? ?? vs. ?? ?? ?? ?? ??? ??? ???? ??? ????.

B. Absence of Legal Precedence/ or Conflicts between Jurisdictions - ??? ??? ?? ???? ?? ???? ???.

C. Industry Specialization Issues - Industry Specialization Program Coordinator? ?? ????? ???? ??? ?? ????? ????.

D. Competent Authority Cases - ??? ???? ???? ??? ???.

E. Service Center Penalty Appeals - ?? ???? ???? ?????? ??? ??? ??? ???.

F. Service Center (Streamlined) OIC Cases - ??? ??? ??? ???? ?? ???? ??? ? ??.

G. CAP Case -��Five Day�� Collection Appeals Program(CAP)H. Automated Collection System Cases - ?? ???? ???? ??? ? ?? ??? ??? ??? ???.

I. Cases involving solely failure or refusal - to comply with the tax laws because of moral, religious, political, constitutional, conscientious, or similar sounds????? ?? ???? ???.

J. Effective Tax Administration Issues - ?? ???? ??? ???.

(213)384-1189

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