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SECTION 13. ADVERTISING

Internal Revenue Bulletin 1997-42 · 2026-10-03 edition · updated 2026-10-04 · United States

STANDARDS

tional disregard of rules. Anotice proposing suspension will describe the reason(s) for the proposed suspension, and indicate the length of the suspension and the conditions that need to be met before the suspension will terminate.

.03 An Electronic Filer that is an Agent has an obligation to notify taxpayers filing through the Agent if and when that Agent is suspended from filing under the Form 941 ELF Program as provided in section 16.02(4) of this revenue procedure. The Service reserves the right to extend the period of suspension of any Agent that fails to comply with this requirement.

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▸Contents — Internal Revenue Bulletin 1997-42
Internal Revenue Bulletin 1997-42

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