Revocation of E-Filing Privileges

Professionals who prepare tax returns for a living must, as a practical matter, be able to file returns electronically with the IRS. The IRS takes the position that the ability of a return preparer to electronically file tax returns is a privilege which may be revoked by the IRS. It is questionable whether the procedures established by the IRS for revoking E-Filing privileges comply with all applicable laws. Our firm advises and assists tax professionals who have been advised that they may or will lose their E-Filing privileges.