SECTION 20. APPEAL OF A

SUSPENSION

.01 If a Filer receives a suspension letter from the Service, the Filer is entitled to appeal, by written protest, to the Service. The written protest must be delivered to the address designated on the suspension letter. During the appeals process, the suspension remains in effect.

.02 The written protest must be received by the Service within 30 days of the effective date on the suspension letter. The written protest must contain detailed reasons, with supporting documentation, for withdrawal of the suspension.

.03 Failure to appeal within the 30-day period described in section 20.02 of this revenue procedure irrevocably terminates the Filer’s right to appeal the suspension under section 20.01 of this revenue procedure.