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Introduction

SECTION 11. APPEAL OF

Internal Revenue Bulletin 2012-34 · 2026-10-03 edition · updated 2026-10-04 · United States

SUSPENSION

.01 If a Reporting Agent receives a suspension letter from the Service, the Reporting Agent is entitled to appeal, by written protest, to the Service. The written protest must be delivered to the address designated on the suspension letter. During the appeals process, the suspension remains in effect.

.02 The written protest must be received by the Service within 30 days of the effec

filing of Forms 940 or 941 must be submitted in writing to the Reporting Agent, and upon receipt the Reporting Agent must immediately remove the taxpayer from the Agent’s List or database of taxpayers for which the Reporting Agent files returns electronically.

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▸Contents — Internal Revenue Bulletin 2012-34
Internal Revenue Bulletin 2012-34

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