A NAICS code appeal cannot validly be filed against a NAICS code designated by the SBA Office of Hearings and Appeals.
In a recent decision, SBA OHA held that when SBA OHA determines the appropriate NAICS code as the result of a NAICS code appeal, that NAICS code cannot itself be attacked in a new NAICS code appeal. The message to prospective offerors: participate in the initial NAICS code appeal, or hold your peace.