SECTION 9. DENIAL OF

APPLICATION OR REVOCATION OF AN AUTHORIZED IRS e-file PROVIDER’S PARTICIPATION IN IRS e-file DUE TO COURT INJUNCTION OR OTHER LEGAL ACTION

.01 The Service may deny an Application to participate in IRS e-file or revoke an Authorized IRS e-file Provider’s participation in IRS e-file if the Provider, a Principal, or Responsible Official is enjoined from filing returns because of a Federal or State court injunction.

.02 The Service may deny an application or revoke an Authorized IRS e-file Provider’s participation in IRS e-file if the Provider, Principal, or Responsible Official is prohibited from filing returns by any Federal or State legal action that would prohibit them from participation. A type of such legal action would be a Federal Executive Order such as Executive Order 13224 (September 23, 2001), which involves prohibitions directed at terrorist individuals or organizations. An organization described in this Executive Order would not be given IRS e-file privileges.

.03 If an Authorized IRS e-file Provider’s participation in IRS e-file is revoked under this section, the Authorized IRS e-file Provider is not entitled to the Administrative Review Process set forth in Section 8 and cannot administratively appeal a revocation of its participation in IRS e-file . Nor can an applicant appeal its denial to participate in the program. If, however, the injunction or other legal action expires or a reviewing court reverses it, the enjoined Authorized IRS e-file Provider or denied applicant may reapply to participate in IRS e-file after the injunction or other legal action expires or the appellate decision reversing the injunction becomes final.