The IRS may revoke participation of an Authorized IRS e-file Provider (Provider), a Principal or a Responsible Official in IRS e-file if either a Federal Court order enjoins them from filing returns, or if they are prohibited by a Federal or State legal action that would prohibit participation in e-file. A type of such legal action is a Federal Executive Order, including Executive Order 13224 (September 23, 2001), which involves prohibitions directed at terrorist individuals and organizations.
They are not entitled to an administrative review process for revocation of participation in IRS e-file if the IRS denies or revokes a firm, Principal or a Responsible Official because of a Federal Court Order enjoining filing of returns or a Federal or State legal action that prohibits participation in filing of returns. If the injunction or other legal action expires or is reversed, the revoked Provider may reapply to participate in IRS e-file after the injunction or other legal action expires or is reversed.
- next -