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

¡ø??(Overview)

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

2. ??? ?? ????? ????? ??? ? ??. ??? ??? ?? ??? ???? ?? ??? ??? ???? ??? ?? ?? ? ????? ????? ??. ????? ???? ?? ????? ¡°Agreement to Mediate¡± ? ¡°Summary of Issues¡±? ???? ???? ????.

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

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

5. ????? ??? ??? ?? ??? ??? ????? ????? ???? ?? ??? ??? ??. ?? ??? ???? ???? ???? ?? ???? ???? ?? ?? ?? ?? ? ??? ? ¡°???¡±? ???? ??. ??, ?? ???? ????? ????, ???? ?? ??????? ????.

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

¡ø????? ??(FTM Qualifications)

1. ????? ?? ?? Non-Docketed Case? Collection Source Work? ?? ????. ¡ç100,000(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 ???>