Administrative Review Process for Denial of Participation in IRS e-file

An applicant denied participation in IRS e-file usually has the right to an administrative review. An applicant may mail a written response to the address shown in the denial letter, within thirty calendar days of the date of the denial letter. The applicant’s response must address the IRS’ reason(s) for denial and have supporting documentation attached. During this administrative review process, the denial of participation remains in effect.

Upon receipt of an applicant’s written response, the IRS reconsiders its denial of the applicant’s participation in IRS e-file. Either the denial may be withdrawn and the applicant accepted for participation in IRS e-file or the affirming office will issue a second denial letter.

An applicant that receives a second denial letter is entitled to an appeal. The denied applicant must submit its appeal in writing to the attention of the Office of Appeals, by mailing the appeal to the address shown in the second denial letter within thirty calendar days of the date of the denial letter. An applicant’s written appeal must contain a detailed explanation, along with documentation supporting why the IRS should reverse the denial.

The Administrative Review Process for Sanctioning

An Authorized IRS e-file Provider has the right to an administrative review if the IRS advises of either a proposed sanction or an immediate sanction. The Provider may mail a detailed written explanation with supporting documentation, as to why the IRS should withdrawn the sanction within thirty calendar days of the date of the letter to the office that issued the letter. During this administrative review process, an immediate sanction remains in effect

Upon receipt of the Provider’s written response, the IRS reconsiders and may either withdraw or affirm the sanction in writing to the Provider. If a Provider receives a letter affirming a suspension or an expulsion, the Provider may appeal to the Office of Appeals. The appeal must be in writing and mailed to the IRS office that issued the recommended sanctioning letter within thirty calendar days of the date of the letter recommending the sanction. The Provider’s written appeal must contain detailed reasons, with supporting documentation, to show why the IRS should not impose the recommended suspension or expulsion.