SECTION 7. MONITORING AND

SANCTIONING AN AUTHORIZED IRS e-file PROVIDER

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

.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 severity of the infraction. Publication 3112 describes the infraction categories and the rules governing the imposition of sanctions.