SECTION 14. REASONS FOR

SUSPENSION

.01 The Service reserves the right to suspend an Electronic Filer from the Form 941 ELF Program for the following reasons (this list is not all-inclusive):

(1) submitting tax returns for which the Service did not receive A u t h o r i z ations;

(2) repeatedly submitting tax returns that have an Error Rate exceeding 5 percent or that cause a Processing Interruption;

(3) submitting tax returns that have an Error Rate exceeding 5 percent or that cause a Processing Interruption after failing to submit the test file required by section 12 of this revenue procedure;

(4) failing to comply with the responsibilities of an Electronic Filer set forth in section 10 of this revenue procedure;

(5) failing to abide by the advertising standards in section 13 of this revenue procedure; or

(6) significant complaints about an Electronic Filer’s performance in the Form 941 ELF Program.

.02 If the Electronic Filing Coordinator (“ELF Coordinator”) informs an Electronic Filer that a certain action is a reason for suspension and the action continues, the service center director may send the Electronic Filer a notice proposing suspension of the Electronic Filer. However, a notice proposing suspension may be sent without a warning if the Electronic Filer’s action indicates an inten

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30-day period described in section 15.03 of this revenue procedure irrevocably terminates the Electronic Filer’s right to an administrative review of the proposed suspension.