Upon concurrence of "Fail" decisions by management, see IRM 3.42.10.14.16, Procedures for Rejecting and Sanctioning Firms and Individuals. The assistor must request the return(s) if extension due date has expired. However, if an issue was inadvertently left out, or a return becomes due in the interim, the next notice must include any issues that arose since the original letter was issued. If research does not indicate that all returns are posted or satisfying transactions, request the information from the provider. Comments cant be deleted by either user. EPPM will review a list of Suspicious EFINs data received from RAAS. This report provides the number of individuals in each professional status category. The assistor will access IDRS command code INOLES with the EIN of the State Agency on the IRS e-file application to determine the BOD:CD and the employment code or the client code. If an EFIN is compromised, we will attempt to contact the firm, inactivate the EFIN, issue a new EFIN and notify the firm in writing. EFIN verification is required before you can enroll in Pay-by-Refund. For definitions of these terms, see IRM 3.42.10.1.7, Terms and Definitions. Andover, MA 01810, If they are addressing the 2nd appeal, it should be mailed to A few examples may be: Page Last Reviewed or Updated: 26-Oct-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Annual Filing Season Program Participants, Certified Professional Employer Organization (CPEO), Authorized IRS e-file Provider Locator Service for Tax Professionals, Electronic Filing Options for Business and Self-Employed Taxpayers, QuickAlerts "More" e-file Benefits for Tax Professionals, Approved IRS Modernized e-File Business Providers, Treasury Inspector General for Tax Administration, FAQs About Electronic Filing Identification Numbers (EFIN). The assistor must address all issues with the provider through either a telephone call or correspondence. If suitability status indicates "Expelled" , forward the case to the e-file Participation Reconsideration Review Board using this mailbox "*W&I ETA New File Requirements" with subject line title, Reconsideration of Expulsion. Annotate the Suitability Scheme Development Center referral sheet, update application comments. Make the same entries above for each Principal and Responsible Official on the e-file application, if applicable. This includes issuance of appropriate suitability sanctioning letters. If "Yes" , provide explanation. After you have completed all edits, review the letter. Applicants can visit IRS.gov for more information about Secure Access Digital Identity (SADI). A "Rap Back Activity Event" notification is sent to ESAM from the IRS authorized vendor communicating that a new Rap Sheet is available for a subscribed e-file participant. Unavailable EFIN triggered when the EFIN is not able to be assigned based ULC depletion. If the provider calls after the Undeliverable Mail Indicator is set, then: Update the address and any other information on the application. Credentialed individuals, who receive a letter requesting verification of Professional Status, can upload the documentation on IRS.gov or fax it to Andover at 877-477-0567. If TIN is non-compliant, follow (5) above. If the list shows the state as FE research the Federal Prison Locator at http://www.bop.gov/ using the Inmate Locator tool found on the EPSS Portal "Quick Links" . If appropriate and specific language is provided, issue the applicable letter. Facilities Management & Security Services web page has a Program Contact tab, listing territory sensitive document coordinators. The assistor explains the actions taken in the application comments per IRM 3.42.10.4.11, Application Comments and closes the case. After the provider completes the application and passes a suitability check, we send an acceptance letter, which includes the EFIN, to the Provider. If accepted, update personal suitability to "Pass" and send Letter 5883, Continued Participation after Sanction Response. If a phone call or correspondence is received about an issue where a firm has no other EFIN and they need to use the current EFIN until a new EFIN is assigned, and the caller states they are a member of the immediate family, spouse or child, or from a national account: Reactivate the EFIN and update suitability to "Recheck" . Click on the Firm/Person name link to access the "Business Rule Results" screen. The Andover e-help Desk assistor will take the appropriate actions to revoke the Authorized IRS e-file providers participation in IRS e-file and to ensure individuals and firms do not participate in IRS e-file in the future. If the firm (EIN) fails initial suitability or a suitability review, all Principals will also fail individually as they are responsible for the firm's compliance with tax regulations and e-file rules. The appeal will be denied if not received timely (use the postmark date shown on the envelope to compare to the letter date). When assigned any case with the business rule of "Continuous Suitability" , "Prisoner/Convict" , "Date of Death Exists for RO/Contact" , "Rap Back Activity Event" , or "Resubmission Required" , the case will remain on the assistors "My Cases" until completion. For any additional questions about citizenship status or documents refer the applicant to the U.S. Ordinary business care and prudence includes making provisions for business obligations to be met when foreseeable events occur. See IRM 3.42.10.14.14, Levels of Infractions. However, if it can be determined that the firm is aware that an individual has been denied, suspended or expelled from participating in the e-file Program and they allow that sanctioned individual to use their EFIN to e-file returns, they are in violation of "Knowingly and directly or indirectly employing or accepting assistance from any firm, organization or individual denied participation in IRS e-file" or suspended/expelled from participating in IRS e-file per Publication 3112. Once the Adjudication results are determined the assistor will then complete the regular suitability checks on the SSN and EIN, following procedures in IRM 3.42.10.14.8, Suitability Procedures After Research, with the following adjustments: If adjudication recommends "Pass" and there are no other suitability issues, change all relevant TIN suitability statuses to "Pass" . The current Rap Back Subscription status, as well as the Rap Back History, is located on the Personal Rap Back Status tab under Personal Suitability status. The External Customer Data Store (ECDS) receives updated ZIP code/Universal Location Code (ULC) tables, usually twice a year, using the authoritative source table available. Must not have an "Alternate Contact" or "Delegated Users" . "No Data" - findings with no history are received back from the FBI. The specific criteria used are: . Once the address has been updated, continue to follow normal suitability procedures and send the appropriate suitability letter. 3.42.10 Authorized IRS e-file Providers | Internal Revenue Service FPC returned from FBI triggered when the FBI response for the FPC is with Data. Update the undeliverable indicator to "No" . Refer the caller to IRS.gov for a list of providers in their area. The assistor will recommend the levels of infraction. The three EFIN statuses are "Active" , "Inactive" and "Dropped" . The PTIN information is updated systematically weekly per the PTIN extract. Using the and information provided from the individual, determine if the individual has satisfied the requirement for a "Pass" decision. For additional adjudication guidance, see IRM 3.42.10.14.1.2 Fingerprint Adjudication. If they exceed the threshold of filing more than five returns, it would now be a normal application and the Circular 230 requirements are no longer valid, such as having no delegated users. Cases are worked following continuous suitability processing procedures. An EFIN can be considered compromised when it is being used by an unauthorized user who is not listed on the application. The assistor will verify the correct ZIP code in the USPS website, https://tools.usps.com/go/ZipLookupAction_input. If "Pass" , make sure to include date the appeal was received, and the date the initial letter was issued. Complete appeal cover sheet with either "Pass" or "Fail" . A tax professional can help you along the way should you run into any problems or think of any questions about the EFIN application process. If the application is new and has been pending documents for 45 days, the application status will move to "Deleted" on the following day. See IRM 3.42.10.14.8, Suitability Procedures After Research, for specific pass or fail instructions. The IRS categorizes infractions as level one, level two and level three. No. So, the IRS takes the time to investigate a tax preparation firm and the employees that will use the system thoroughly. Each individual who is listed as a Principal or Responsible Official on the application must be a U.S. Citizen or an alien lawfully admitted for permanent residence (legal resident alien) at the time they sign/submit their application or are added as a Principal or Responsible Official to the application. SDC will run the information through their database (e.g., STARS, CIMIS, etc.). Scan all paperwork and forward via e-mail to OOAs mailbox *AP-COS-APS-East-BOS ACDS Update Request. Adjudication will evaluate other items on the criminal record to determine if the nature of the items will adversely impact IRS e-file (e.g., Name, Date of Birth, Address, etc.). This list contains many columns to include "Case ID" , "Case Status" , "Case Type" (Firm/Person), "Application Type" (e-file or TCC), "Primary Issue" , "Workgroup" , etc. ASAP-Penalty Assessment triggered when an ASAP result indicating a penalty assessment issue is returned for that specific EIN or SSN for Initial or Continual suitability. LDC staff will advise EPSS e-help Desk operation within 14 days if the sanction is upheld or reversed. Embedded in the scheduling link is a Unique User ID (UUID) and program code which is required to schedule an appointment. The term lawfully admitted for permanent residence means the status of having been lawfully accorded the privilege of residing permanently in the United States as an immigrant in accordance with the immigration laws, such status not having changed. If the user does not resubmit an application within 45 days, the system generates a case with the primary issue "Resubmission Required for 45 days" . See IRM 3.42.10.6.1.2, Automated Suitability Analysis Program Results and IRM 3.42.10.6.1.3, Automated Suitability Analysis Program Results With Not Confirmed Business Rule. Add comments to "Application Comments" if applicable. Update comments to this effect. 1. Visit the website of the Office of Employee Protection (OEP) for a list of TIGTA field division addresses and phone numbers. The list of acronyms used in this IRM is found in Exhibit 3.42.10-3, Acronyms. Update Firm suitability for each entity to "Revoked" , enter the denial reason of "Other" and enter comment "SDN Revocation" . The EFINs must be in active status where at least one of the following forms was selected: 94X MeF, 990, 1040, 1041 MeF, 1065, 1120, 1120-F, 1120 POL, 2290, 8849, 720, 990T, 4720, 8838-CP, 5330, 5227. If BOD: CD is equal to TE, the applicant is a Tax-Exempt Organization. Organizations should refer potential EFIN or ETIN misuse to EPSS through the W&I EFIN Referrals mailbox at *W&I EFIN Referrals. If all following criteria are met, the EFIN status will be placed in "Inactive" status and may be later dropped if: At least one provider option is ERO in "Accepted" status. L2 REG DECEASED triggered if the PTIN Status Indicator is equal to "Deceased" and individual is registered for e-Services. Wage and Investment Division. If the provider fails to respond to the Letter 5886C no response proposed sanction letters, research to see if they have resolved their issues. Select a status, as of the effective date. If the LDC advises that the firm or individual may not reapply to participate in IRS e-file, the LDC will provide an explanation to be given to the firm or individual. Select the EFIN Application Summaryto be uploaded, then press OK. Once the application is submitted and required documentation is received, suitability will be completed. Optional paragraphs that are not needed must be deleted by selecting the "Delete" icon in the "Edit" column. The assistor must notify the lead of a PDT. Research via IDRS to determine if the EIN/SSN is in compliance. An injunction is a court order requiring the person or persons to whom it is directed to do a particular act or to refrain from doing a particular act. This report provides a count of EFINs in use and available by ULC. Because of this, a case is not generated. This report provides a listing of those providers that have registered a URL for websites that collect taxpayer data. Check CC INOLE for a spousal cross-reference SSN. Update the "Fingerprint Results" screen with the adjudication results "Pass" or "Fail" . See IRM 4.21.1, Electronic Filing Program, Monitoring the IRS E-file Program, for SBSE e-file Monitoring Coordinator (EMC) procedures. If the applicant is not a valid Large Taxpayer, Level 2 will contact the taxpayer to explain why the application is not accepted. Help! The IRS just sent back my EFIN application and it says - Reddit There will be instances when an assistor will need to manually subscribe or cancel a subscription to Rap Back; for example, an applicant passes suitability on appeal. The original EFIN adjudication cover sheet and any information submitted by the applicant. This report provides a listing of all EFINs dropped within a specified date range. If the firm advises in their appeal it wants to remove the individual on the prisoner list from the application, the assistor shall remove the person, update provider option(s) to "Accepted" and issue EFIN and ETIN(s) if applicable. EPSS should not treat those individuals who are on probation or parole as still being incarcerated. The EFIN extract is a file of valid EFINs generated by the system and sent to MeF daily. This report provides detailed information about TINs that have more than five applications. Use letter verbiage quoting the rule violation "Knowingly and directly or indirectly employing or accepting assistance from any firm, organization or individual denied participation in IRS e-file or suspended/expelled from participating in IRS e-file" . The user must select "Add" and then "Delegated User" from the drop-down and enter the first name, middle initial, last name, name suffix, title, SSN and e-mail address and then select the delegate authorities. If the firm calls, a principal can be added to the original application so the firm can submit it with the correct provider option(s). When the provider is expelled for using stolen identities to e-file tax returns, refer to IRM 3.42.10.14.14.4, Immediate Suspension or Expulsion, for necessary action. My efin application was denied due to an criminal conviction Circular 230 applications are "For Profit" and: Must choose "Sole-Proprietorship" as the "Business Type" . If the individual has a PTIN, LDC will coordinate as necessary with headquarters and OPR prior to providing an e-file sanction request. It also provides links to directly access other sections of the application. Once all edits have been made, you can preview, save or mark final the letter by selecting one of the buttons at the bottom. Each individual who is listed as Principal/Responsible Official on the application must be a U.S. Citizen or an alien lawfully admitted for permanent residence (legal resident alien) at the time they sign/submit their application. Enter the business's address and phone number. Each case will go through one review except for "Office of Appeal" recommendations which will go through two levels of review. ANSC_Leads includes "Prisoner" , "ID Theft" , "SDN Person" , "SDN Firm" , "Tax Comp" , "Z Freeze" , "-T Freeze" , "Penalty Assess" , "Citizenship" , "SSN Cross Ref" , "Deceased" , "ITIN Deactivation 5882C" , "Ind_Suit_Question_Change" , "Org_Suit_Question_Change" "Rap Back Transaction Failure" , "Rap Back Activity Event" , "Resubmission Required" and "DUT Doc Received" . Return to the "Provider Status" screen and select edit Online Provider and move from "Dropped" to "Accepted" . Purpose: This Internal Revenue Manual (IRM) provides the basis for the Electronic Products and Services Support (EPSS) employee to respond to application questions and how to process the e-file application received. Any Business Rules with a status of "Not Confirmed" need to be worked. The system will automatically assign an EFIN for the application once application status is completed and all issues have been addressed, but sometimes it is necessary to manually assign it (e.g., compromised, data breach or Provider requests another EFIN). Yes, as long as my firm gets the return directly from the taxpayer. In determining if the taxpayer exercised ordinary business care and prudence, review available information including taxpayer's reason, compliance history and circumstances beyond the taxpayer's control. If IDT is found IDT Research Group will refer to RICS, CI or other appropriate area. E-file Provider Services | Internal Revenue Service The assistor will enter the explanation in the application comments and advise the firm or individual. You must have an order placed for your tax year 2022 program or be enrolled in Auto-Renew before you can proceed. If they are providing documentation in response to a request from Andover, it should be faxed to 877-477-0567. Providers use electronic filing publications, such as Publication 3112, IRS e-file Application and Participation, which are available at IRS.gov, as their primary source of guidance. Provide the caller with the public liaison telephone number and the disclosure office address. IDT Research Group searches the RPDB Incident Control Number to see if SL recommended the preparers EFIN be inactivated. (9) IRM 3.42.10.7.4 - clarified procedures for working state government agency cases tp provide more detail. Suspension/disbarment from practice before the Service if the activity resulting in suspension or disbarment is also in violation of IRS e-file rules and regulations. If the court enjoins a provider, a Principal or a Responsible Official from preparing returns or other activity, but does not enjoin the provider, Principal or Responsible Official from filing returns, the IRS may sanction the provider but may not revoke the provider's participation in IRS e-file. For enrolled agents, their number will auto populate. If the firm is replacing the individual, fingerprinting may be needed. If you notice an application where an individuals suitability status is "None" , send Letter 5550, TOA Firm, selecting the appropriate paragraphs indicating what is needed by the individual to be added to the firm. The letter is sent to inform, the firm/individual of an issue we have identified. The term "Business-Related Group" applies to brother-sister firms, subsidiaries, franchises, affiliates, etc. Completed research on IDRS and sent LOI to possible new address 123 State Street, Cleveland, OH 24444.". A letter to the firm is not needed if the person with the suitability issue is the only Principal on the application. You must protect your EFIN from unauthorized use. Application Status will be "Resubmission Required" . This report provides a count of individuals in different suitability statuses within a specified date range. When an IRS sponsored Not for Profit business activity applicant completes the application via RUP, the applicant must enter its SIDN on the Application Details page. For existing provider, update provider status to "Revoked" with denial reason of "SDN Revocation" and input the appropriate comments. The system turns this indicator on and off. If the provider is unable to access e-Services, a documented interaction may be used. Return to Application Case Overview and select Mark Worked. If there is not a principal, state "You are not a Software Developer, please submit a new application with the correct Provider Option. Software Developer EFIN triggered when SWD provider option is the only provider option chosen. Director of Electronic Products and Services Support (EPSS) is responsible for approving the policies and guidance. Request to have the valid ZIP code added to the ZIP code/ULC table. A banking official must submit a copy of their bonding certificate and proof of fingerprinting within the last two years. EFIN & PTIN Number (What It Is & How to Apply) - Intuit Tools sections which allows the user to perform actions such as password maintenance and logging out of the system. If appropriate and specific language is not provided, the assistor will return the recommendation to the Scheme Development Center for correction. ASAP will check new applications for any individuals citizenship code on the DM1 of the National Account Profile (NAP) to ensure all individuals subject to suitability are either US Citizens or Lawful Permanent Residents (LPRs). Please reference IRM 11.3.1.9, Unauthorized Access and Disclosures of Returns or Return Information, for unauthorized disclosure procedures. (24) IRM 3.42.10.14.22 - procedural change made for sending appeals to IRS Office of Appeals via e-mail to uploading to a SharePoint site due to a change in their procedures. E-help management is also required to maintain documentation confirming citizenship or legal resident alien status received or IDRS research confirming U.S. place of birth. Assistor will go to the associated incident to document the action taken. The status of all ETINs on the application is "Inactive" or "Dropped" . The assistor must direct customer to IRS.gov to update their e-file application. Each new Principal and Responsible Official must sign using their Personal Identification Number (PIN), acknowledging they have read: The Privacy Act and Paper Reduction Act Notice. If the deceased individual is not the only Principal on the application or is only a Responsible Official, request, either by telephone contact or LOI, that the firm remove the deceased individual from the application within 30 days. The suspension period and eligibility date are determined by the level of Infraction (1 yr., 2 yrs. All requests for administrative review, including request for review by the OOA, must be sent to the LDC for its recommendation prior to a decision or forwarding to appeals. The initial suitability process conducted on new applicants may include an FBI criminal background check, professional status check, standard background check (Accurint check on licensed professionals), credit history check, citizenship and tax compliance check. These types of cases may also be received from other areas. "This is accounting. Work continuous suitability as normal if any of the following applies: The TIN has been previously worked by IDT. See IRM 3.42.10.14.8, Suitability Procedures After Research. Assistors will not add or remove Principals, Responsible Officials or Delegated Users or submit an application based on a phone call, even if speaking to an authorized person. There is no need for a Transmitter's ETIN type to be moved to "Test" . All TINS requiring suitability are sent to Masterfile (MF) daily. See IRM 3.42.10.5, When to Submit a New or Reapply IRS e-file Application. The firm will need to answer, "Do you own or operate website(s) through which taxpayer information is collected, transmitted, stored, or processed?" IRS is currently deactivating ITINs at the end of each year, as required by Internal Revenue Code Section 6109. Each case is required to be reviewed based on its own history, facts and circumstances. We will review the situation to determine if further action is needed such as a fraud referral. An attorney must be in good standing of the bar of the highest court in any state, commonwealth, possession, territory, or the District of Columbia and must not currently be under suspension or disbarment from practice before the IRS or the bar. The firm owns the EFIN. The results of the EIN validation can be checked manually using IDRS command code (CC) RFINK, definer R and the EIN of the reporting agent. Director, Electronic Products and Services Support If allowed to pass by RICS, send Letter 5880C, e-File Application Acceptance Letter and 5883C, (select from drop-down Information Provided - Accepted for Participation or Continued Participation after Sanction Response). The database is also used to store information for other e-Services products as well. The subject line of the e-mail to Appeals will read as follows, Team # SEID EPSS-DOP-Appeals-To APS. Send Letter 5883C, (select from drop-down Continued Participation after Sanction Response) to the individual and 5883C, (select from drop-down Firm Acceptance after Response) to the firm, if applicable. Also send Letter 5899C, (select from drop-down Prisoner Suspend Firm) to the provider if more than one person is on the application. Are you current with your individual and business taxes, including any corporate, and employment tax obligations? Electronic Products & Services Support My IRS EFIN was assigned. Can only upload documents in the following formats - .pdf, .jpg, .jpeg and .png. A federal court at the request of the Department of Justice on behalf of the IRS may issue an injunction enjoining an individual or firm from preparing or filing returns or from performing other tax related activities.
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