Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 9. ADMINISTRATIVE
Internal Revenue Bulletin 1997-10 · 2026-10-03 edition · updated 2026-10-04 · United States
REVIEW AND APPEAL PROCESS FOR DENIAL OF DESIGNATION
.01 A PDS that has been denied designation has the right to an administra
tive review and appeal. During the administrative review and appeal process, the denial of designation remains in effect.
.02 If the Service has denied designation with respect to any type of delivery service offered by a PDS, the Service will issue a letter of denial that explains to the applicant why the Service rejected the request for designation.
.03 An applicant that receives a letter of denial may obtain administrative review by mailing or delivering, within 30 calendar days of the date of the letter of denial, a written response to the Service at one of the application addresses listed in section 6 of this revenue procedure. The applicant’s response must address the Service’s explanation for the denial of designation.
.04 Upon receipt of an applicant’s written response, the Service will reconsider its denial of designation. The Service may (1) designate the applicant by issuing a notice that provides a revised list of the designated PDSs, or (2) confirm its denial of designation by issuing a letter to the applicant.
.05 If an applicant receives a letter confirming the denial of designation, the applicant is entitled to an appeal, in writing, to the National Director of Appeals.
.06 The appeal must be mailed or delivered to the Service at one of the application addresses listed in section 6 of this revenue procedure within 30 calendar days of the date of the letter confirming the denial of designation. An applicant’s written appeal must contain a detailed explanation, with supporting documentation, of why the denial should be reversed. In addition, the applicant must include a copy of the applicant’s original application, a copy of the letter of denial, a copy of the applicant’s request for administrative review, and a copy of the letter confirming the denial.
.07 Failure to respond within the 30day periods described in sections 9.03 and 9.06 of this revenue procedure irrevocably terminates an applicant’s right to an administrative review or appeal.
.08 A PDS that has been denied designation during any application period may reapply during the next application period.
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