SECTION 7. MONITORING AND

SANCTIONING OF AN AUTHORIZED IRS e-file PROVIDER

.01 The Service will monitor Authorized IRS e-file Providers for compliance with the rules governing the IRS e-file Program. The Service may sanction an Authorized IRS e-file Provider for violating any provision of this revenue procedure or the publications and notices governing the IRS e-file Program.

.02 Sanctions that the Service may impose upon an Authorized IRS e-file Provider for violations described in section 7.01 of this revenue procedure include a written reprimand, suspension or expulsion from the program, and other sanctions, depending on the seriousness of the infraction. Publication 1345 describes the infraction categories and the rules governing the imposition of sanctions.