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SECTION 17. REASONS FOR
Internal Revenue Bulletin 1998-17 · 2026-10-03 edition · updated 2026-10-04 · United States
SUSPENSION
.01 The Service reserves the right to suspend a Filer from the Batch Filer or Bulk Filer programs for the following reasons (this list is not all-inclusive):
(1) failing to submit payment information in accordance with this revenue procedure and the applicable implementation guides;
(2) failing to maintain and make available the required records for the period specified in section 15 of this revenue procedure;
(3) submitting payment information on behalf of taxpayers for which the Service did not receive Authorizations;
1998–17 I.R.B. 17 April 27, 1998
30-day period described in section 18.03 of this revenue procedure irrevocably terminates the Filer’s right to an administrative review of the proposed suspension, and the Service will issue a suspension letter.
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