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Introduction

SECTION 8. ADMINISTRATIVE

Internal Revenue Bulletin 2005-35 · 2026-10-03 edition · updated 2026-10-04 · United States

REVIEW PROCESS

.01 An applicant that has been denied participation in IRS e-file (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 3112 describes the procedures regarding administrative review of a denial of participation in IRS e-file and any sanction imposed by the Service.

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▸Contents — Internal Revenue Bulletin 2005-35
Internal Revenue Bulletin 2005-35

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