Legal analysis: If you are dissatisfied with the punishment made by the IRS, you can submit a reconsideration to the department (unit) at the next higher level that made the punishment decision. It has the independent qualification of administrative law enforcement subject according to law, and the reconsideration organ is the Municipal Bureau. In addition, as the law enforcement behavior of the Municipal Bureau itself, the reconsideration organ is the municipal government.

Legal basis: Article 12 of the Administrative Reconsideration Law of People's Republic of China (PRC) refuses to accept the specific administrative acts of the departments of local people's governments at or above the county level. The applicant may choose to apply for administrative reconsideration to the people's government at the same level or the competent department at the next higher level.