Publication 1524 - U.s. Return Of Partnership Income - Department Of Treasury - 2003 Page 40

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SECTION 14
SAFEGUARDING THE 1065 e-FILE
PROGRAM
PROGRAM
All participants must fulfill program requirements to continue
REQUIREMENTS participation in the 1065 e-file Program. Program requirements are
included in Revenue Procedure 2000-31, this publication and in
other publications and notices that govern the IRS e-file Programs.
Adherence to all requirements is expected of all participants
regardless of where they are published. Some requirements are
specific to the category of the participant and are included in
appropriate sections of this publication.
NOTE: Please refer to Publication 1345 for additional
information concerning Program Requirements.
MONITORING
The IRS monitors participants for compliance with revenue the
procedures and IRS e-file requirements. Monitoring may include,
but is not limited to, reviewing IRS e-file submissions, scrutinizing
advertising material, checking Form 8453-P submissions,
examining records, observing office procedures and conducting
suitability checks. IRS personnel may monitor participants during
visits to the participant’s offices and other locations where IRS e-file
activities are performed. Monitoring visits may be conducted to
investigate complaints and to ensure voluntary compliance.
NOTE: Please refer to Publication 1345 for additional
information concerning Monitoring the e-file Program.
SANCTIONING
Violations of IRS e-file requirements may result in warning or
sanctioning of the participant. Before sanctioning a participant, the
IRS may issue a warning letter that describes specific corrective
action for deviations from specific rules. However, sanctioning may
be implemented without issuance of a warning letter. Sanctioning
may be a written reprimand, suspension or expulsion from the 1065
e-file Program, depending on the seriousness of the infraction. The
IRS categorizes the seriousness of infractions as Level One, Level
Two and Level Three. Sanctions may be appealed through the
Administrative Review process.
NOTE: Please refer to Publication 1345 for additional
information concerning Sanctioning by the IRS.
Publication 1524
October 31, 2003
33

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