SECTION 6. GROUPS WITH ONE

OR MORE YEARS BEFORE THE SERVICE ON JANUARY 8, 1996

If the consolidated group has one or more affected years before the Service on January 8, 1996, then, except as provided in Section 6.04, the group must satisfy the requirements in Section 6.01 and, as applicable, Sections 6.02 and 6.03.

Form 8633 and a copy of the suspension letter.

.06 The district office or service center whose decision to suspend is being appealed will, upon receipt of a written appeal to the Director of Practice, forward to the Director of Practice its file on the On-Line Filer and the material described in section 14.05 of this revenue procedure that the On-Line Filer has submitted to the district office or the service center. The district office or the service center will forward to the Director of Practice these materials within 15 calendar days of the receipt of an On-Line Filer’s written request for appeal.

.05 Failure to appeal within the 30day period described in section 14.05 of this revenue procedure irrevocably terminates an On-Line Filer’s right to an appeal.