SECTION 10. VOLUNTARY

TERMINATION

.01 Notice of voluntary termination . A CPEO may voluntarily terminate its certification at any time other than while its certification is suspended. To voluntarily terminate its certification, the CPEO must submit to the IRS through its IRS Online Registration System account a written notice of voluntary termination at least 30 days prior to the date on which the CPEO intends for the termination to take effect. A certification may be voluntarily terminated upon the written request of an application submitter, submitted through the CPEO’s IRS Online Registration System account. The effective date chosen by the CPEO must coincide with the first day of a calendar quarter. Prior to sending the IRS the notice of voluntary termination, the CPEO must notify each of its customers in writing of the CPEO’s intention to terminate its certification and of the proposed effective date of termination and provide an explanation of the employment tax consequences of termination, including a statement that the customer may also be liable (as of the effective date of termination) for federal employment taxes imposed on remuneration remitted by the CPEO to all employees covered by the customer’s contract with the CPEO.

.02 Notice of termination sent to cus- tomers by IRS . Upon receipt of a CPEO’s notice of voluntary termination, the IRS may also send notification of the CPEO’s intent to terminate certification to the CPEO’s customers.

.03 Effect of voluntary termination . A CPEO that voluntarily terminates its certification is, as of the effective date stated in the notice of voluntary termination, no longer a CPEO and the provisions of section 3511 will no longer apply to the organization. The former CPEO will also be removed from the list of CPEOs that the IRS publishes on IRS.gov . Moreover, the IRS will include the former CPEO in

the published list of voluntarily terminated CPEOs, available on IRS.gov, as soon as practicable, but no later than the next update of the list that occurs after the effective date of voluntary termination, and may also individually notify the former CPEO’s customers of the voluntary termination.

.04 Reapplication after voluntary ter- mination . A former CPEO whose certification as a CPEO was voluntarily terminated may reapply to be certified as a CPEO. There is no waiting period for reapplication after voluntary termination. In seeking re-certification, the former CPEO must submit a completely new application, complying with the applicable procedures set forth in sections 2 thru 8 concerning application for and maintenance of certification. As part of the re-application process, the former CPEO must disclose its previous voluntary termination. Furthermore, a sample of the notification of intention to terminate sent to customers as required in section 10.01 must be attached to the new application.