?????? ?? ???? ??? ???? ????? ????? ??? ?? ?? ???? ?????? ?? ????. ??? ?? I.R.S.???/??????? ????? ????? ???? ?? ? ?? ???? ?? ???? ??? ? ?? ??? ????? ??. Fast Track Mediation(????)? Court? Mediation??? ?? ????? ?? ??? ???? ?? ?? ????? ?? ?? ???? ????.

��??(Overview)

1. ????(FTM)?? ???? ?? ???? ???? ?? IRS? ??? ??? ? ???. ????? ??? ?? ?? ??? ?? ?? ???(Appeal Officer)? ???, ????? ???? ?? ??? ????? ??? ?? ?? ???? ????.

2. ??? ?? ????? ????? ??? ? ??. ??? ??? ?? ??? ???? ?? ??? ??? ???? ??? ?? ?? ? ????? ????? ??. ????? ???? ?? ????? ��Agreement to Mediate�� ? ��Summary of Issues��? ???? ???? ????.

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

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

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

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

��????? ??(FTM Qualifications)

1. ????? ?? ?? Non-Docketed Case? Collection Source Work? ?? ????. ��100,000(Tax Only)??? ???? ? ????? ?? ????? ?? ??? ???? ??? ?? ??? ??? ????.

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

1) Docketed Cases- ???? ?? ???? ?? vs. ???? ?? ?? ??? ??? ???? ??? ????. 2) Absence of Legal Precedence/ or Conflicts between Jurisdictions- ??? ??? ?? ???? ?? ???? ???. 3) Industry Specialization Issues- Industry Specialization Program Coordinator ? ?? ????? ???? ??? ?? ????? ????. 4) Competent Authority Cases-US? ???? ???? ??? ???. 5) Service Center Penalty Appeals- ?? ???? ???? ?????? ??? ??? ??? ???. 6) Service Center(Streamlined) OIC Cases- ??? ??? ??? ???? ?????? ??? ? ??. 7) CAP Case- ��Five Day�� Collection Appeals Program(CAP) 8) Automated Collection System Cases- ?????? ???? ??? ? ?? ??? ??? ??? ???. 9) Cases involving solely failure or refusal to comply with the tax laws because of moral, religious, political, constitutional, conscientious, or similar sounds- ????? ?? ???? ???. 10) Effective Tax Administration Issues- ?? ???? ??? ???.

??: ?? (213)384-1189

???: dwcracpa15@gmail.com

<??? ????? ? IRS ???>