I had a similar experience unfortunately. I appealed twice because we actually have all the documentation and met all the goals of MU 1. However, the accounting company still rejected it. So I am expecting to get an invoice for the 18k any day. At least my accountant said I can use the 18k as a right off. I really think the whole thing was a scam by CMS to make themselves look good in the eyes of the public that they were advancing technologically. My second appeal took less than 24 hours for the accounting company to reject it. CLEARLY this means they did not look at it at all! But what can you do !