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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 16. ADMINISTRATIVE

Internal Revenue Bulletin 1996-4 · 2026-10-03 edition · updated 2026-10-04 · United States

REVIEW PROCESS FOR PROPOSED SUSPENSION

.01 An Agent who receives a notice proposing suspension from one or more of the Mag Tape Programs may request an administrative review prior to the proposed suspension taking effect.

.02 The request for an administrative review must be in writing and contain detailed reasons, with supporting documentation, for withdrawal of the proposed suspension.

.03 The written request for an administrative review and a copy of the notice proposing suspension must be delivered to the Coordinator within 30 calendar days of the date on the notice proposing suspension. The Coordinator will forward the written request to the National Program Analyst for Magnetic Tape Program (‘‘National Coordinator’’) if the service center director continues to believe that suspension is warranted.

.04 After consideration of the written request for an administrative review, the National Coordinator will either issue a suspension letter or notify the Agent in writing that the proposed suspension is withdrawn.

.05 If an Agent receives a suspension letter, a Coordinator’s subsequent determination of whether a reason for suspension has been corrected is not subject to review or appeal.

.06 If an Agent does not timely submit a written request for an administrative review, the service center director will issue a suspension letter.

.07 Failure to submit a written request for an administrative review

within the 30-day period described in section 16.03 of this revenue procedure irrevocably terminates the Agent’s right to an administrative review of the proposed suspension.

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▸Contents — Internal Revenue Bulletin 1996-4

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