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for violating e file procedures which level of infraction usually results in only a 612836

For violating e-file procedures, which level of infraction usually results in only a reprimand?

a. Correct. Level One infractions, which do not have an adverse impact on the quality of an e-filed return, typically result in only a written reprimand.

b. Incorrect. Level Two infractions typically result in suspension from the e-file program for one year.

c. Incorrect. Level Three infractions usually result in suspension for two years or permanent expulsion.

d. Incorrect. The IRS usually does not issue a reprimand for any level other than Level One.

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