Revenue Procedure 2016-57 replaces Fast Track Mediation (as outlined in Rev. Proc. 2003-41) with Fast Track Mediation—Collection.
Fast Track Mediation—Collection provides taxpayers an opportunity to resolve certain offer-in-compromise and trust fund recovery penalty issues and cases worked by Collection on an expedited basis with an Office of Appeals mediator serving as a neutral party.
Revenue Procedure 2016-57 will be in 2016-49, dated December 5, 2016
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