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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 18. APPEAL OF A

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

SUSPENSION

.01 If an Agent receives a suspension letter from the National Coordinator, the Agent is entitled to appeal, by

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written protest, to the National Director of Appeals. The written protest must be sent to the National Coordinator, who will forward it to the National Director of Appeals. During the appeals process, the suspension remains in effect.

.02 The written protest must be received by the National Coordinator within 30 calendar days of the date of the suspension letter. The written protest must contain detailed reasons, with supporting documentation, for withdrawal of the suspension.

.03 Within 15 calendar days of receipt of a written protest, the National Coordinator will forward the file on the Agent and the material described in section 18.02 of this revenue procedure to the National Director of Appeals.

.04 Failure to appeal within the 30day period described in section 18.02 of this revenue procedure irrevocably terminates the Agent’s right to appeal the suspension.

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▸Contents — Internal Revenue Bulletin 1996-4

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