Revocation (Updated 12/19/2011)
The IRS may revoke participation of an Authorized IRS e-file Provider, a Principal, or a Responsible Official in IRS e-file if either is enjoined from filing returns by a Federal Court order or is prohibited from filing returns by any Federal or State legal action that prohibits 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 firm, a Principal, or a Responsible Official is revoked or denied 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, Principal, or Responsible Official may reapply to participate in IRS e-file.
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