SECTION 14. ADMINISTRATIVE

REVIEW PROCESS FOR SUSPENSION FROM THE 1040NR PROGRAM

.01 A 1040NR Filer that has been suspended from participation in the 1040NR Program has the right to an administrative review. During the administrative review process, the suspension remains in effect.

.02 If a 1040NR Filer receives a proposed suspension letter, the 1040NR Filer may mail or deliver, within 30 calendar days of the date of the proposed suspension letter, a detailed written explanation, with supporting documentation, of why the proposed suspension letter should be withdrawn. This written response should be sent to the Project Office.

.03 Upon receipt of the 1040NR Filer’s written response, the Project Office will reconsider its proposed suspension of the 1040NR Filer. The Project Office

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will either withdraw its proposed suspension letter and reinstate the 1040NR Filer or finalize the proposed suspension letter and issue it to the 1040NR Filer.

.04 If a 1040NR Filer receives a suspension letter from the Project Office, the 1040NR Filer is entitled to an appeal, in writing, to the Director of Practice.

.05 The appeal must be mailed or delivered to the Project Office within 30 calendar days of the date of the suspension letter. The 1040NR Filer’s written appeal must contain detailed reasons, with supporting documentation, for reversal of the suspension. In addition, the 1040NR Filer must include a copy of its Form MAR–8980 and a copy of the suspension letter.

.06 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 14.05 of this revenue procedure that the 1040NR Filer has submitted to the Project Office. The Project Office will forward these materials to the Director of Practice within 15 calendar days of the receipt of a 1040NR Filer’s written request for appeal.

.07 Failure to appeal within the 30day period described in section 14.05 of this revenue procedure irrevocably terminates a 1040NR Filer’s right to an appeal.