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SECTION 19. EFFECT OF

Internal Revenue Bulletin 1998-17 · 2026-10-03 edition · updated 2026-10-04 · United States

SUSPENSION

.01 The Filer’s suspension will continue for the length of time specified in the suspension letter, or until the conditions for terminating the suspension have been met, whichever is later.

.02 After suspension, a Filer may submit an FTD under the Batch Filer or Bulk Filer program only if the FTD is due not more than 30 days after the effective date on the suspension letter. No FTPs may be submitted by the Filer under the Batch Filer or Bulk Filer programs during the suspension period.

.03 A Filer must provide written notification of a suspension from the Batch Filer or Bulk Filer programs to each taxpayer in the program(s) within 10 days from the date on the suspension letter. This notification must be provided even though the Filer may believe that the Filer will be able to meet the conditions for terminating the suspension within the 30day period provided in section 19.02 of this revenue procedure.

.04 A Filer will be able to submit payment information under the Batch Filer or Bulk Filer programs without reregistering for those programs after:

(1) the stated suspension period expires; and

(2) the reason(s) for suspension are corrected.

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▸Contents — Internal Revenue Bulletin 1998-17
Internal Revenue Bulletin 1998-17

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