SECTION 15. ADMINISTRATIVE

REVIEW PROCESS FOR SUSPENSION FROM THE ELECTRONIC FILING PROGRAM

.01 An Electronic Filer who has been suspended from participation in the Electronic Filing Program has the right to an administrative review. During the administrative review process, the suspension remains in effect.

.02 If an Electronic Filer receives a proposed suspension letter from a district office or service center, the Electronic Filer may submit a detailed written explanation, with supporting documentation, of why the proposed suspension letter should be withdrawn. The Electronic Filer must ensure that the district office or service center that issued the proposed suspension letter receives the Electronic Filer’s written response within 30 calendar days of the date of the proposed suspension letter.

.03 Upon receipt of the Electronic Filer’s written response, the district office or service center will reconsider its proposed suspension of the Electronic Filer. The district office or service center will either withdraw its proposed suspension letter and reinstate the Electronic Filer or finalize the suspension letter and issue it to the Electronic Filer.

.04 If an Electronic Filer receives a suspension letter from a district office or a service center, the Electronic Filer is entitled to an appeal, in writing, to the Director of Practice.

.05 The Electronic Filer must ensure that the district office or service center that issued the suspension letter receives the Electronic Filers’s written appeal for review by the Director of Practice within 30 calendar days of the date of the suspension letter. The Electronic Filer’s written appeal for review must contain detailed reasons, with supporting documentation, for reversal of the suspension. In addition, the Electronic Filer must include a copy of its Form 8633 and a copy of the suspension letter.

.06 The district office or service center whose decision to suspend is being appealed will, upon receipt of a written appeal to the Director of Practice, forward to the Director of Practice its file on the Electronic Filer and the material described in section 15.05 of this revenue procedure that the Electronic Filer has submitted to the district office or the service center. The district office or the service center will forward to the Director of Practice these materials within 15 calendar days of the receipt of an Electronic Filer’s written request for appeal.

.07 Failure to appeal within the 30day period described in section 15.05 of this revenue procedure irrevocably terminates an Electronic Filer’s right to an appeal.