SECTION 15. ADMINISTRATIVE

REVIEW PROCESS FOR SUSPENSION FROM THE FORM 1040 IRS e-file PROGRAM

.01 An Authorized IRS e-file Provider that has been suspended from participation in the Form 1040 IRS e-file Program has the right to an administrative review. During the administrative review process, the suspension remains in effect.

.02 If an Authorized IRS e-file Provider receives a suspension letter, the Authorized IRS e-file Provider 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letter, a detailed written explanation, with supporting documentation, of why the suspension letter should be withdrawn.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 Authorized IRS e-file Provider’s written response, the district office or service center will reconsider its suspension of the Authorized IRS e-file Provider. The district office or service center may either (1) withdraw its suspension letter, or (2) affirm the suspension.

.04 If an Authorized IRS e-file Provider receives a letter affirming the suspension, the Authorized IRS e-file Provider 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 center that issued the suspension letter within 30 calendar days of the date of the letter affirming the suspension. The Authorized IRS e-file Provider’s written appeal must contain detailed reasons, with supporting documentation, for reversal of the suspension.

.06 The district office or service center whose decision to suspend is being appealed will, upon receipt of a written appeal to the Director of Practice, forward its file on the Authorized IRS e-file Provider to the Director of Practice. The district office or service center will also forward to the Director of Practice the material described in section 15.05 of this revenue procedure. The district office or the service center will forward these materials within 15 calendar days of the receipt of the Authorized IRS e-file Provider’s written request for appeal.

.07 Failure to appeal within either of the 30-day periods described in sections 15.02 and 15.05 of this revenue procedure irrevocably terminates an Authorized IRS e-file Provider’s right to an appeal.