The Internal Revenue Code (IRC) requires each person who engages in certain activities subject to federal excise tax (FET) to be registered by the IRS as a taxpayer who engages in these activities. The taxpayer must register with the IRS before undertaking the activity. In other situations, a person must register with the IRS as a taxpayer who conducts certain activities to receive an excise tax benefit that may come with such activity, such as, buying or selling an article tax-free or filing a claim for refund or credit. The taxpayer must use Form 637 to apply for registration under IRC 4101, Registration and bond, IRC 4222, Registration, or IRC 4682, Definitions and special rules, for the specified activity.

Form 637 includes a listing of activities for which registration is required or allowed. Refer to the tables found in new IRM 4.24.2.3, Introduction to Form 637, Excise Tax Application for Registration (for Certain Excise Tax Activities, Applications under IRC 4101, and IRM 4.24.2.4, Applications under IRC 4222 and IRC 4682, that list all applicable activity letters.

Letter 3689, Approval of Excise Tax Registration, is issued when an application is approved. A copy of the Form 637 application is not considered proof of registration. Letter 3689 should be retained as proof of registration.

Letter 3689 does not constitute a determination letter. For example, an approval of an AB, NB or AL registration does not mean all future product produced unequivocally qualifies for the biodiesel mixture credit/alternative fuel mixture credit.

If an application for registration is denied or an approved registration is revoked or suspended, then the applicant or registrant will be notified in writing and the reason for the denial, revocation or suspension will be provided.

An approved registration remains valid until revoked or suspended. Registration status can be found at Confirm Online Form 637 Registration Status.

All Form 637 registration numbers issued after February 1, 2004, are comprised of 10 digits. For registration numbers issued prior to the preceding date:

Form 637 registrations are processed under the following authorities:

Notice 16-15, Treatment of Kerosene for Use in Aviation, (Notice 16-15) provides guidance regarding the criteria for designation of a terminal located within a secure area of an airport as a SAT for purposes of IRC 4081 and IRC 4082, Exemptions for diesel fuel and kerosene.

Delegation Order SB/SE-1-23-7 (formerly SB/SE DO 4.36, Rev. 3), Approval or Rejection/Disapproval or Revocation of Form 637, delegates the authorities for approving, denying, revoking and/or suspending Form 637 registrations.

Delegation Order 4-6 ( Rev. 1), Taxable Fuel Bond, delegates the authority to make the final determination as to the amount of bond required to be given by an applicant or existing registrant, to satisfy certain registration requirements under IRC 4101 with respect to the tax imposed by IRC 4041(a)(1) or IRC 4081. This delegation order also delegates the authority to require the posting of a bond to satisfy certain registration requirements under IRC 4101 for Form 637 registration and to set the value of such bond.

Delegation Order SB/SE-1-23-47, Approval or Denial/Revocation of SAT Designations, delegates the authorities for approving, denying and revoking SAT designations.

This section is tailored for the operational roles, responsibilities and procedures for Form 637 Registrations and SATs. Refer to IRM 4.24.2 for a general overview of Form 637 Registrations, including applications under IRC 4101, IRC 4222 and IRC 4682, as well as for general guidance. Refer to IRM 4.24.24, Administrative Procedures for Initial Applications and Case Reviews, for guidance regarding Form 637 initial applications and case reviews.

Director, Examination - Specialty Policy is responsible for the procedures and policies addressed in this section.

Program Manager, Excise Tax Policy is responsible for ensuring the procedures are accurate and updated regularly as needed.

The Chief, Estate & Gift/Excise Tax is responsible for ensuring the procedures within this section are adhered to by employees in Excise Tax Examination.

Form 637 registration case work and SAT designations are processed by the following areas:

Program Reports - Information regarding the reporting of program objectives are included on, but not limited to:

Program Effectiveness - Excise Embedded Quality Performance Reports measure whether quality attributes are applied uniformly and consistently.

Annual Review - Excise Tax Policy - Program Manager is responsible for reviewing the information in this section annually to ensure accuracy and promote consistent tax administration.

Below are the acronyms and their definitions used throughout this section.

Refer to IRM 4.24.23.1.2 for the most significant statutes and regulations affecting Form 637 Registrations.

Refer to Notice 16-15 for guidance regarding the criteria for designation of a terminal located within a secure area of an airport as a SAT for purposes of IRC 4081 and IRC 4082, Exemptions for diesel fuel and kerosene.

Refer to IRM 4.24.4 , Excise Fuel Taxes Workload, Policies and Procedures, for general information about basic excise examiner responsibilities, excise IRM Sections, primary excise returns and claims forms, as well as materials about excise fuel abstracts and issues.

For general guidance, procedures, tax law and regulations on a wide variety of excise issues, refer to Excise Tax Knowledge Base.

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. Refer to IRC 7803(a)(3), Commissioner of Internal Revenue; other officials, execution of duties in accord with taxpayer rights. For additional information about the TBOR, refer to Taxpayer Bill of Rights.

For information relating to identity theft, refer to IRM 25.23, Special Topics, Identity Protection and Victim Assistance.

The Form 637 Registration Group Manager is responsible for:

The Form 637 Registration Group LT is responsible for maintaining the Form 637 IMS case files in his or her assigned territory. However, due to workflow of applications and registrations, the LT may also assist other territories.

The LT is responsible for:

The TE in the Form 637 Registration Group is responsible for:

Based on the needs of the Excise Tax Program, various activity letters will be worked as correspondence compliance reviews by the Form 637 Registration Group.

An Annual Form 637 Registration Workplan will be distributed to the Form 637 Registration Group before the beginning of the fiscal year. Correspondence Form 637 compliance reviews will be started on a pro rata basis based on the Annual Form 637 Registration Workplan to ensure timely completion of the reviews by fiscal year end.

Approved registrants under the Large Corporate Compliance Program will not be selected for correspondence compliance reviews and will be referred to the excise examiner groups.

Correspondence reviews that cannot be resolved by the Form 637 Registration Group will be sent to the appropriate excise examiner group for completion.

Refer to IRM 4.24.24.4.3.2, Status 20 - Initial Compliance Review Procedures Specific to Form 637 Registration Group Cases, for additional information.

The Group Manager is responsible for:

If the initial application contains a combination of recommendations, then the Group Manager will sign and issue all appropriate letters.

If the Group Manager elects to use an electronic signature, then a graphic digital signature must be used.

The excise examiner must utilize IMS and the appropriate Form 637 mandatory administrative forms, activity letter job aids and Form 637 Registration letters currently found in the Notebook Job Aid. Refer to IRM 4.24.23.11 for more detailed guidance.

Form 637 reviews completed by the excise examiner must include a complete analysis of the applicant's or registrant’s business operations. Refer to Exhibit 4.24.23-1 for more information regarding business operations and transactions flow. At a minimum, the review will consist of the following:

All Form 637 IMS case files must include documentation for the appropriate registration tests for each activity letter for which the applicant applied and/or for which the registrant is registered. Refer to IRM 4.24.2.3.1, Registration Tests for IRC 4101 Activities, and/or IRM 4.24.2.4.1, Registration Tests for Activities Under IRC 4222 and IRC 4682, for more detailed guidance about registration tests.

The excise examiner will also review transcripts, other IDRS research, Accurint, Currency and Banking Retrieval System (WebCBRS) research and any other internal IRS documents to determine compliance with registration tests (e.g., the satisfactory tax history test).

Prior to recommending a registration be approved or continued, the excise examiner will resolve all deficiencies and/or delinquencies. This includes items notated on the 637 Recommendation Sheet prepared by the Form 637 Registration Group.

The excise examiner will explain to the new registrant:

The excise examiner will explain to the new registrant the filing, payment and deposit requirements for:

The excise examiner will explain to the new applicant or registrant a compliance review may be conducted in the future to verify compliance with the registration tests. A compliance review includes, but is not limited to:

The excise examiner will direct the applicant or registrant to the IRS web site for obtaining a copy of Pub 510 and discuss the applicable section(s) including any excise tax law updates that apply. The excise examiner shall fully answer any relevant questions posed by the applicant or registrant.

If an excise examiner conducts an examination on a current Form 637 registrant, then the Form 637 Registration must be given due consideration, regardless of when the last compliance review was conducted.

The excise examiner must select the appropriate box on the A105, Administrative Check Sheet, and comment on the actions taken at the conclusion of the examination to verify the registrant’s registration status.

If the examination results in a no-change or a refund, then the excise examiner will conduct a limited scope discretionary review. He or she must ensure the registrant’s registration status should be "Continued," if all registration criteria is met. If a limited scope discretionary review is conducted, then the excise examiner will follow the procedures in (6) thru (11) below.

If the examination results in a change, then the excise examiner must conduct a discretionary review. Refer to IRM 4.24.23.7.5 for detailed guidance for compliance review procedures. The excise examiner will discuss initiating the discretionary review with the Group Manager and secure approval before proceeding.

If a discretionary review is approved, then the Group Manager will establish ERCS controls and request the LT assign the Form 637 IMS case file to the group.

If a limited scope discretionary review is conducted, then the excise examiner must comment on the A105 the actions taken to verify the status of the registration. For example, the registrant’s status was considered in a limited scope discretionary review. Furthermore, it was determined the registrant:

If the registration activity should be continued, then the excise examiner will prepare Letter 3696, Form 637 Compliance Review Summary, for issuance by the group manager upon case closure. Excise examiner contact information should be included. Upload the letter into the examination case file.

If the registration activity should be revoked or suspended, then the procedures in IRM 4.24.23.9 apply.

If the registrant has a registration number that was issued prior to February 1, 2004, then the excise examiner will inform the registrant that a national registration number will be issued. Document all actions taken on Form 9984 or in the IMS activity record.

Upon completion, review and acceptance of the examination case file by the Group Manager, he or she will sign, date and mail Letter 3696. In addition, the Group Manager will forward, via secure e-mail, to the LT the following documents so that the Form 637 IMS case file can be updated:

The LT will:

Form 637 compliance reviews, including limited scope discretionary reviews documented on the A105, are subject to EQ reviews.

The excise examiner will review an initial application for registration, make an on-site visit, if necessary, and then recommend approval or denial of the application. All Mandatory Administrative Forms must be completed to support the recommendation and uploaded into the Form 637 IMS case file.

Initial contacts with an applicant must be made by mail using the appropriate initial contact letter. The excise examiner will not make initial contact by telephone.

Excise examiners must use Letter 5708 to notify the applicant of their initial application review. Refer to IRM 4.24.23.3 for additional information.

Following the initial telephone conversation with the applicant and scheduling the appointment, the excise examiner will prepare and issue Letter 3686, Appointment Scheduled - Form 637 Reviews, to confirm the initial appointment. A copy of the signed Letter 3686 will be uploaded into the Form 637 IMS case file.

If the applicant fails to respond to the initial contact letter after 14 calendar days, and it was not returned as "undeliverable," then the excise examiner must determine why the applicant is not responding. Follow-up attempts must be made to contact the applicant, including telephone inquiries. Refer to IRM 4.10.2.8.3, No Response/No Show Procedures, for additional information.

If follow-up attempts are unsuccessful and the excise examiner exhausted all available avenues to locate the applicant to conduct the review, e.g., Accurint, IDRS, WebCBRS and telephone directories, then the excise examiner should recommend denying the application. Refer to IRM 4.24.23.9 for additional information.

If the initial contact letter is returned "undeliverable," then the excise examiner must take steps to determine if a more current address or contact information can be obtained, as well as document the actions taken in the Form 637 IMS case file. Refer to IRM 4.10.2.8.4, Undeliverable Initial Contact Letters, for additional information about obtaining a current address. If the applicant cannot be located, then the excise examiner will scan and upload a copy of the returned envelope into the Form 637 IMS case file, complete Form 13499-C, 637 Recommendation, and recommend denying the registration. Refer to IRM 4.24.23.9 for additional information.

If an applicant meets all the applicable registration tests, then the excise examiner will:

The Group Manager will document on Form 9984, the IMS activity record or on the Form 637 IMS case file CLA he or she completed a review of the file and concurs with the excise examiner’s recommendation. If Form 9984 is used, then the group manager will upload it into the Form 637 IMS case file.

The Group Manager will also:

A national registration number with approved activity letter(s) will be issued to each registrant. Multiple registration numbers will not be issued.

If a person or entity later qualifies for registration for activities not covered by the current approved registration number, then a Form 637 application must be submitted with the additional activity letter(s) for approval. An updated Letter 3689 will be issued to reflect the additional activity letter(s).

If a determination is made that an applicant did not apply for the correct activity letter, but qualifies for a different activity letter listed on the Form 637 application, then the excise examiner will:

The Chief, Estate & Gift/Excise Tax, is responsible for ensuring the registrant is:

Terms and conditions for registrants may be found at:

The Group Manager will be responsible to ensure all sample compliance reviews are completed by fiscal year end.

The Territory Manager and/or Group Manager may request a discretionary review on a Form 637 registrant derived from a lead, if facts and circumstances warrant.

If a registrant is selected for a discretionary review, then the Group Manager will request the LT update the Form 637 IMS case file to the excise group. The excise group must establish ERCS controls for all discretionary reviews.

Each sample compliance review may require an on-site visitation.

All initial contacts with a registrant on a sample or discretionary review must be made by mail. Refer to IRM 4.24.23.3 for additional information.

Following the initial telephone conversation with the registrant and scheduling of the appointment, the excise examiner will prepare and issue Letter 3686 to confirm the initial appointment.

If the registrant fails to respond to the initial contact letter after 14 calendar days and it is not returned as "undeliverable," then the excise examiner will follow the procedures in IRM 4.24.23.7.4(5) and (6).

If the initial contact letter is returned "undeliverable" and the address in IMS matches the address on IDRS, then no further actions will be taken to locate the registrant. Refer to IRM 4.24.2.7, Changes in the Information Submitted in Connection with Application for Registration, and Pub 5039 for additional information. The excise examiner will scan and upload a copy of the returned envelope into the Form 637 IMS case file and recommend revoking the registration.

The Form 637 IMS case file will be documented sufficiently to establish what was done during the review. Refer to IRM 4.24.23.11 for information on mandatory workpapers.

The excise examiner will review the Form 637 IMS case file, perform Accurint, IDRS and WebCBRS research, as well as review any other relevant internal documents. Exemption certificates, if applicable, must be inspected to ensure the registrant is compliant with the registration requirements.

At the conclusion of the review, the excise examiner will prepare Letter 3696, Form 637 Compliance Review Summary, using their contact information and indicate if problems were identified.

If no problems were identified, then the excise examiner will make a recommendation to continue the registration and close the Form 637 IMS case file to the Group Manager. Refer to IRM 4.24.23.8 for additional information on continuing a registration.

If problems were identified, then the excise examiner will clearly and concisely document deficiencies in the body of Letter 3696. The description should be specific to the registrant's situation. Examples of deficiency statements include, but are not limited to, the following:

The excise examiner must include a follow-up date on the Letter 3696 by which time the registrant must correct the stated deficiencies.

The excise examiner will upload the Letter 3696 and all mandatory workpapers into the Form 637 IMS case file, recommend continuation of the registration and close the Form 637 IMS case file to the Group Manager.

On the follow-up date indicated on the Letter 3696, the excise examiner is to request the Form 637 IMS case file as a discretionary review from the Group Manager.

If after the follow-up review the registrant has corrected the deficiencies, then a new Letter 3696 should be prepared and the registration continued. Refer to IRM 4.24.23.8 for information on continuing a registration.

If after the follow-up review the registrant has not corrected the deficiencies, then the excise examiner should discuss revocation or suspension with the Group Manager and take the appropriate actions. Refer to IRM 4.24.23.9 for information on revoking or suspending a registration.

IMS Notebook files contain general language for new applicants and follow up reviews for registrants to assist with completing Form 4564, Information Document Request.

The purpose of the A605 is to provide a set of administrative guidelines for tasks that may arise during the compliance review. It is similar in nature to the A105 employed for excise examinations.

Form 2848 or Form 8821 that reflects Form 637 representation only cannot be forwarded to the CAF unit as there is no master file for Form 637. Form 2848 or Form 8821 must be scanned and uploaded into the Form 637 IMS file. However, if Form 2848 or Form 8821 representation contains tax returns, e.g., a Form 720, Form 1120, etc., then it must be forwarded to the CAF unit for processing. For additional information regarding a power of attorney, refer to IRM 4.11.55, Power of Attorney Rights and Responsibilities.

The A610 is a guide for planning the Form 637 compliance review. It is similar in nature to the A110 employed for excise examinations.

The A615 provides guidance for conducting the initial contact with the applicant or registrant. It is similar in nature to the A120 employed for excise examinations.

Interviews will be documented using the A625. It is similar in nature to the A125 employed for excise examinations.

Completion of A625 does not constitute a comprehensive interview. Additional questions should be tailored to the activity letter, which the applicant is seeking or the registrant is registered.

The purpose of the B700 is to document the tax history of the applicant or registrant, owners, officers and any related entities. It is similar in nature to the B200-1 and B200-2 employed for excise examinations.

To meet the satisfactory tax history, an applicant or registrant must not have outstanding unaddressed federal tax liabilities of any type and demonstrate to the excise examiner compliance with the filing, deposit, and payment histories for all federal taxes, including those for any related person or persons.

Compliance issues including, but not limited to Notice CP 241 information and items noted on the 637 Recommendation Sheet, completed by the TE in the Form 637 Registration group should be addressed, if applicable. Refer to IRM 4.24.24.5.2, Notice CP 241 Procedures, for additional information.

The C800 documents a financial analysis of the applicant or registrant. A financial analysis is a picture of the business in dollars and cents. It shows levels of risk, measures business performance and enables the excise examiner to make informed decisions about the health of the business.

Excise examiners may select financial ratios they feel best demonstrate financial health of the business and document the methods employed. Refer to Exhibit 4.24.23-2 for Financial Analysis Techniques.

A decision on the results of the financial analysis must consider an analysis of internal controls. Refer to IRM 4.24.23.11.8 for additional information on Internal Controls.

Excise examiners must consider and evaluate the applicant or registrant’s past payment history for tax liabilities with special attention to past treatment of employment tax liabilities.

Approval of an application or continuation of a registration will not be allowed, if there are outstanding federal tax liabilities, which are unaddressed.

If the applicant or registrant is experiencing financial difficulty, then the excise examiner should protect the government’s interests by ensuring the applicant or registrant is not using FET deposits to pay other liabilities or is filing excise tax claims to increase cash flow.

In certain instances, a financial analysis should be utilized in determining if taxpayer will be required to post a bond to meet the adequate security test.

The C805 documents the analysis of internal controls and the business operations of the applicant or registrant. It is similar in nature to the C305 employed for excise examinations.

Internal controls must be analyzed and documented to demonstrate:

The excise examiner must verify the applicant or registrant has adequate resources and internal controls to ensure the collection and payment of tax. This can be documented by:

The D900 contains action items to consider at the time initial contact occurs. It is similar in nature to the D400 employed for excise examinations. The D900 documents that the excise examiner:

Form 13499-C is a summary sheet that documents the following:

CSTO is comprised of the Excise Operations Unit, the Classification Team and the Audit Information Management System/Examination Returns Control System (AIMS/ERCS) Team, which are independent of one another.

Upon receipt of a SAT Designation request, the Excise Operations Unit date-stamps the SAT Designation request and expeditiously routes it to the Classification Team.

Upon receipt, the Classification Team ensures the request is complete. If not complete, then the requestor should be contacted for any missing information. Required information includes:

The Classification Team conducts research to determine if an open compliance activity is in process for the designated requestor. Research should include both AIMS and ERCS review (i.e., MFT - "BO," "PH," "P9," ...).

If an open compliance activity applies to the designated requestor, then the Classification Team scans the original request letter and forwards it to the appropriate excise group.

If an open compliance activity does not apply to the designated requestor, then the Classification Team must prepare a classification check sheet, which includes the following:

The scanned original request and completed check sheet must be forwarded to the AIMS/ERCS Team.

Upon receipt, the AIMS/ERCS Team establishes the request on ERCS using the information from the classification check sheet.

The AIMS/ERCS Team assigns the request to the excise group where the terminal is geographically located regardless of the area in which the entity is registered.

The AIMS/ERCS Team forwards the excise group assignment information and the SAT Designation request letter to the Form 637 Registration Group Manager via secure e-mail.

If a SAT Designation requestor provides the Excise Operations Unit new information about the changes in business operations, which may include but is not limited to, changes in refueling equipment, security measures, owners/operators or any other change to the SAT Designation criteria specified in Notice 16-15, Section 4 then that updated information will be forwarded to the Form 637 Registration Group Manager via secure e-mail for follow-up actions.

If a SAT Designation denial or revocation is contested, then the Chief, Estate & Gift/Excise Tax is the only person authorized to address and propose a remedy. For this reason, if the Excise Operations Unit receives a written appeal, then they must forward it to the Form 637 Registration Group Manager for consideration via secure e-mail and have no contact with the requestor or designee.

Upon receipt of the SAT Designation request letter and excise group assignment information from the AIMS/ERCS Team, the Form 637 Registration Group Manager will assign the Form 637 case file to the Lead Technician (LT) responsible for the territory where the terminal requesting SAT Designation is located.

The LT will prepare and issue Letter 3681-A, Secure Airport Terminal (SAT) Notification Letter, to the SAT Designation requestor and provide his or her contact information.

The LT will upload Letter 3681-A and SAT Designation request letter in IMS and assign the related Form 637 case to the group indicated by the AIMS/ERCS Team.

The Form 637 Registration Group has no further duties in processing the designation request unless a contested denial or revocation occurs.

If a SAT Designation requestor objects in writing to a denial or revocation, then it is contested. In this situation, a written appeal must be provided by the SAT Designation requestor to the Form 637 Registration Group Manager within 10 calendar days from the date the Letter 3685-A, Denial of Secure Airport Terminal (SAT) Designation, or Letter 3691-A, Revocation of Secure Airport Terminal (SAT) Designation, was issued.

If a SAT Designation requestor or designee contests a denial or revocation, then the designated LT documents this on the case activity record and uploads the written appeal into the Form 637 IMS case file.

The LT forwards the Form 637 case file to the Form 637 Registration Group Manager prior to a scheduled meeting between the Chief, Estate & Gift/Excise Tax and the Form 637 Registration Group Manager.

If the Chief, Estate & Gift/Excise Tax determines a SAT Designation should be granted or continued, then the Form 637 IMS case file will be updated to the designated LT who will issue Letter 3689-A, Approval of Secure Airport Terminal (SAT) Designation, to the requestor or designee. The LT will also contact the FCN Coordinator to update the designation.

If the Chief, Estate & Gift/Excise Tax concurs a SAT Designation should be denied or revoked, then he or she signs Letter 3684-A, Final Denial of Appeal for Secure Airport Terminal (SAT) Designation, or Letter 3690-A, Final Denial of Appeal for Secure Airport Terminal (SAT) Designation Revocation.

After the Chief, Estate & Gift/Excise Tax signs the applicable denial or revocation letter, it will be forwarded to the Form 637 Registration Group Manager for issuance to the SAT Designation requestor and uploaded into the Form 637 IMS case file. Once the appropriate letter is issued, the Form 637 Group Manager or designee will contact the FCN Coordinator to update the designation.

The SAT Designation requestor has no administrative recourse if he or she disagrees with a denial or revocation following appeal. At this time, the SAT Designation requestor may independently submit a new request for a SAT Designation, which must comply with the procedures described in Notice 16-15, Section 5.01.

A completed Form 637 compliance review of the Form 637 activity letter "S" registration is required to make a SAT Designation determination.

Refer to IRM 4.24.23.7.1 for detailed guidance about the Group Manager’s responsibilities. Additionally, the Group Manager must take the following actions:

An excise examiner recommends approving, continuing, denying or revoking SAT Designations. An excise examiner assigned a Form 637 activity letter "S" review that includes a SAT Designation must address whether it should be continued or revoked. To confirm a terminal is designated as a SAT, refer to Terminal Control Number (TCN) Terminal Locations Directory.

If an initial SAT Designation requestor satisfies the criteria for approval, then the excise examiner must take the following actions:

If the terminal operator continues to meet the criteria for a SAT Designation, then the excise examiner must take the following actions:

If an initial SAT Designation requestor fails to satisfy the requirements for a SAT Designation, then the excise examiner must obtain written concurrence from the SAT Designation requestor. If this happens, then an e-mail from the SAT Designation requestor will satisfy the denial. Upon receipt of the concurrence, the excise examiner must take the following actions:

If an initial SAT Designation requestor fails to satisfy the requirements for a SAT Designation and does not concur with the denial, then the excise examiner must take the following actions:

If the terminal operator no longer satisfies the requirements for a SAT Designation, then the excise examiner may obtain written concurrence from the SAT Designation requestor. If this happens, then an e-mail from the requestor will satisfy the revocation.

Upon receipt of the concurrence, the excise examiner must take the following actions:

If the designee does not concur with the revocation, then the excise examiner must take the following actions:

Once all of the steps and procedures described above have been completed, the excise examiner will forward the appropriate document (i.e., approval or denial letter) to the FCN Coordinator.

To finalize the process for approving, continuing, denying or revoking a SAT Designation, the FCN Coordinator will take the following actions: