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SECTION 8. ADMINISTRATIVE
Internal Revenue Bulletin 2000-31 · 2026-10-03 edition · updated 2026-10-04 · United States
REVIEW PROCESS
.01 An applicant that has been denied participation in the IRS e-file Program (see section 4.03 of this revenue procedure) has the right to an administrative review. During the administrative review process, the denial of participation remains in effect.
.02 An Authorized IRS e-file Provider may seek administrative review for any sanction the Service may impose under section 7 of this revenue procedure.
.03 Publication 1345 describes the procedures regarding administrative review of a denial of participation in the IRS e-file Program and any sanction imposed by the Service.
2000–31 I.R.B. 147 July 31, 2000
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