IRS e-file Sanctions and Revocation |
|
Failure to adhere to IRS e-file rules in Publication 3112, IRS e-file Application and Participation, may result in sanctioning of Authorized IRS e-file Providers, or in revocation of participation in IRS e-file .
Sanctioning
Sanctioning may be in the form of a written reprimand, suspension or expulsion from participation from IRS e-file , or other action, depending on the seriousness of the infraction.
Refer to Sanctioning in Publication 3112, IRS e-file Application and Participation (PDF), for additional information.
Revocation
The IRS may revoke an Authorized IRS e-file Provider’s participation in IRS e-file if the firm, a Principal, or a Responsible Official has been enjoined from filing returns as the result of a Federal Court order. If this occurs, the Authorized IRS e-file Provider cannot appeal a revocation of its participation in IRS e-file. Furthermore, where a Federal Court has enjoined an Authorized IRS e-file Provider from preparing Federal income tax returns without enjoining the “filing” of returns, the IRS may sanction the Provider under the e-file sanction procedures discussed above.
|
|
|
Page Last Reviewed or Updated: November 25, 2008