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.