bulletin Internal Revenue›Rev. Proc. 96-63, 1996–2 C.B. 420, is
SECTION 15. ADMINISTRATIVE
Internal Revenue Bulletin 1997-52 · 2026-10-03 edition · updated 2026-10-04 · United States
REVIEW PROCESS FOR SUSPENSION FROM THE FORM 1040 ELECTRONIC FILING PROGRAM
.01 An Electronic Filer that has been suspended from participation in the Form 1040 ELF Program has the right to an administrative review. During the administrative review process, the suspension remains in effect.
.02 If an Electronic Filer receives a suspension letter, the Electronic Filer may mail or deliver, within 30 calendar days of the date of the suspension letter, a detailed written explanation, with supporting documentation, of why the suspension letter should be withdrawn. This written response should be sent to the district office or service center that issued the suspension letter.
.03 Upon receipt of the Electronic Filer’s written response, the district office or service center will reconsider its suspension of the Electronic Filer. The district office or service center may either (1) withdraw its suspension letter, or (2) affirm the suspension.
.04 If an Electronic Filer receives a letter affirming the suspension, the Electronic Filer is entitled to an appeal, in writing, to the Director of Practice.
.05 The appeal must be mailed or delivered to the district office or service
December 29, 1997 48 1997–52 I.R.B.
(2) the VITA or TCE service is offered without regard to either the electronic filing of a return or the collection of a fee.
Get a plain-English answer with a citation back to this text.
Ask AI about this code