SECTION 13. ADMINISTRATIVE

REVIEW PROCESS FOR DENIAL OF PARTICIPATION IN THE 1040NR PROGRAM

.01 An applicant who has been denied participation in the 1040NR Program has the right to an administrative review. During the administrative review process, the denial of participation remains in effect.

.02 In response to the submission of a Form MAR–8980, the Service will either (1) accept an applicant into the 1040NR Program, or (2) issue a proposed letter of denial that explains to the applicant why the Service proposes to reject the application to participate in the 1040NR Program.

.03 An applicant who receives a proposed letter of denial may respond, in writing, to the Project Office. The applicant’s response must address the Project Office’s explanation for proposing the denial to participate. The Project Office must receive the applicant’s response within 30 days of the date of the proposed letter of denial.

.04 Upon receipt of an applicant’s written response, the Project Office will reconsider its proposed letter of denial. The Project Office may (1) withdraw its proposed letter of denial and admit the applicant into the 1040NR Program, or (2) finalize its proposed letter of denial and issue it to the applicant.

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.04 The Project Office, upon receipt of a written appeal to the Director of Practice, will forward to the Director of Practice its file on the 1040NR Filer and the material described in section 14.03 of this revenue procedure that the 1040NR Filer has submitted to the Project Office. The Project Office will forward to the Director of Practice these materials within 15 days of the receipt of a 1040NR Filer’s written request for appeal.

.05 Failure to appeal within the 30day period described in section 14.03 of this revenue procedure irrevocably

terminates a 1040NR Filer’s right to appeal the decision to suspend the 1040NR Filer from participation in the 1040NR Program.