All applications receive a unique tracking number that can be used as a search criterion for applications on the database. If second line does not agree with recommendation, the case will be returned. (12) IRM 3.42.10.13 - changed title and updated procedures regarding using a vendor for fingerprinting due to the change in the fingerprint process. For additional adjudication guidance, see IRM 3.42.10.14.1.2 Fingerprint Adjudication. Citizenship and Immigration Services at 800-375-5283. Generate the appropriate letter, complete the recommendation in full and route entire case to second line for review. The e-file application process requires specific info a little similar to the ptin application as well as a submission of fingerprinting. Add notes and comments to the application. Provide the caller with the public liaison telephone number and the disclosure office address. If providers indicate they are not liable to file a particular IMF/BMF return because there were no employees, they are not required to file based on income or are no longer liable to file the return, complete research via IDRS and other tools such as IAT, CC IRPTR, etc., to ensure that the providers claim is correct. If no issues are identified, edit "Business Rules" from "Not Confirmed" to "No Hit" and suitability of SSN and/or EIN to "Pass" and add "Notes" . When an appeal to OOA is received in response to the recommended sanction letter, the assistor will forward to OOA. A Principal, Principal consent or Responsible Official can grant the following authorities to the Responsible Official: Contacts: Person available for the IRS to contact for general questions concerning the firm and application. If the EFIN identified as compromised has the corporate EIN or has a DBA name indicating a franchise, send an e-mail to the HQ EPPM analyst, EPPM manager and the NAM involved about the intent to inactivate the EFIN. See Exhibit 3.42.10-5, Form 14630, e-file Sanction Request from SBSE Lead Development Center. I gor denied for efin, i got denied for efin for fraudulent return file in my name for 2017 2019 2021, 45 one, 45000, - Answered by a verified Tax Professional We use cookies to give you the best possible experience on our website. Select edit to update the status of the business rule result "Hit" or "No Hit" . FBI result may not always be an exact match. Contact Silver Tax Group today for help or to speak with an expert about any EFIN questions you might have. Inactivate EFIN and notate in application comments "IDT Mailbox RICS Breached Referrals EFIN XXXXXX. Resolution can include revision of the IA to include the other unpaid tax periods. When addressing personal suitability issues and the individual no longer works for the firm, request that they revise their application. Death Notification - This trigger will activate when NGI receives a death notice and associates it with a subscribed NGI Identity. If the recommendation is changed after review from a Fail or CD to Pass, the applicant will also need to be manually subscribed to Rap Back. Levels of infraction are intended to categorize e-file rule infractions by the seriousness of the infraction. Applicants select the provider options that apply to the service or role they will perform. E-help operations management has 30 days to take the initial action and is required to provide monthly updates to Headquarters until the cases are resolved: either the EFIN is turned off, the deceased person is removed from application or a letter is sent. If the new arrest is other than a Major, update the business rule "Not Confirmed" to "No Hit" with additional information. If there are complex issues or multiple issues that could not be easily addressed during a telephone inquiry, send Letter 5876C, (select from drop-down Continued Participation (LOI)). Each new Principal and Responsible Official must respond to the three suitability questions: Have you been convicted of a felony in the last 10 years? Per IRM Section 3.42.10.3.9 (1) (6): If a new or existing application fails suitability for issues with either the SSN or EIN, the provider options are updated to "rejected (Ann/Daily Suit Only)" Now I don't know what that means other than they didn't like something with your EIN or SSN. The e-help assistor will include the explanation for the action that is provided in the IRS e-file application comments. If the applicant is a valid Large Taxpayer, Level 2 will refer the incident back to the ANSC Lead Group. You can also review your acknowledgement report totals. Then use CC FRM49 to input TC 599 with appropriate closing code. Update the comments field after selecting "Save" , "No response to previous letter, list all suitability issues and EFIN number" . For initial suitability, applicants that require a suitability check are added to the daily ASAP extract for processing. A "Deleted" application is not considered a "Reapply Application" . If outstanding balance shows TC 470 with closing codes 90 or 93 and 30 days has passed, send the next letter. When an IDT Indicator appears on MF transcript, a case is generated. The Tax ID input on the application determines the Provider Option choices. Once review is complete, mark the letter final. Use the inmate ID, inmates name, age or date of birth to locate the individual. After the user has entered all information through the RUP on an application, the application must be submitted by selecting "Submit" . A "Cancel Rap Back Subscription" request is systematically generated when a subscribed individual's suitability status is updated to: "None" , "Incomplete" , "Failed" , "Expelled" or "Revoked" . If an individual is added, the application status moves to "Resubmission Required" . However, the statement must be specific. Changes related to FBI criminal records are referred to be adjudicated. Referring organizations should share this information and the circumstances surrounding the misuse with EPSS as early as possible. When response from IDT Research Group is "No IDT Detected" , continue initial suitability processing, close Incident and case ID. When a "Business Rule" is identified as "Not Confirmed" , a case is generated in the appropriate workgroup showing the business rule issue. . 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.). I haven't gotten in anymore trouble since my conviction and is a productive citizens. Inactive ETIN(s) of dropped Transmitters can be reissued immediately, if necessary. A valid signature is either a hand signed document or an e-signature does not include a typed name) signed by a person responsible for the EFIN. If convictions or indictments are found, adjudication may recommend that the applicant be denied participation or the provider may be sanctioned from IRS e-file as a result of conviction or indictment of crimes under revenue laws of the U.S. under Title 18, 26 and 31 or of a state or other political subdivision. Notate in the "Business Rule" additional information box, "Notes" (on the Suitability Status screen) and "Application Comments" : "Initial case dated mm/dd/yy no suitability issues" or "Transcript dated mm/dd/yy no suitability issues" . You may also check the ERO locator on IRS.gov. To validate a Provider, they can print a summary of its e-file application via e-services at IRS.gov and provide it to other Providers as needed. The denial/suspension date for initial/continuous suitability cases is the date the action is being entered on the application. Take no additional action. responses to letters of inquiry (LOI) or appeals. If the answer is "Yes" , input the DBA Name or EFIN number. The assistor must update the provider status to "Dropped" allowing the RUP user to reapply. The assistors are required to ensure the documentation of citizenship or legal resident alien status is provided or validated per IDRS research. 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. An EFIN or Electronic Filing Identification Number is a unique identifier assigned by the Internal Revenue Service to authorized tax professionals such as tax preparers, enrolled agents and certified public accountants (CPAs) who participate in the IRS e-file program. An enrolled agent can submit a copy of a currently active enrollment card issued by the IRS, if requested. On the "Suitability Status" screen, update suitability for the firm, Principal(s) and/or Responsible Officials to "Fail" or "Recheck" . When CI failed an individual, and that person is found using an EFIN from another e-file application, refer the case to your lead. Do not complete the Terms of Agreement or answer their personal suitability questions. "No Data" - findings with no history are received back from the FBI. If the issue was not referred within the last six months, the case must be resubmitted to Scheme Development Center to get an updated status/recommendation. Taxpayers SSN or other identifying information was used without their permission. On the recommendation, use the postmark date to determine the timeliness of an appeal. See IRM 3.13.222.12, Statute Dates, for applicable forms and statute dates. contain LITC in the Doing Business As (DBA) name - usually at the end. If they are providing basic documentation or an initial appeal request from Andover, it should be mailed to ASAP-Z-Freeze triggered when an ASAP result of Z freeze is returned for that specific EIN or SSN. E-file providers may appeal sanctions through the administrative review process. Send Letter 5899C, (select from drop-down Prisoner Denial Individual) to the Principal and/or Responsible Official who matched with the prisoner list as described above. Sexual Offender Registry Addition - This trigger will activate when a subscribed NGI Identity is entered for the first time, or each time thereafter, in the Sex Offender Registry. An Online Provider acts as both an ERO and transmitter of self-prepared returns. The assistor will review the Scheme Development Centers recommendation for appropriate and specific language for the denial/sanction letter. Update the eligibility date(s) to the current date. When an applicant selects the Reporting Agent provider option and the applicant becomes an accepted provider, an acceptance letter with the Reporting Agent PIN (RA PIN) is systematically generated. If the individual is on the prisoner list, see IRM 3.42.10.15.1, Procedures for Incarcerated Individuals Submitting New Applications, to confirm prisoner information using the inmate locator tool. A level three infraction may result in expulsion from IRS e-file without the opportunity for future participation. Federal courts may enjoin individuals and sometimes firms from preparing returns and other activities. They receive and process these requests within time frames set by law. Updates to an application must be made within 30 days after any change. to verify the applicant. The assistor will check CC IMFOL and/or BMFOL for TC 321 which reverses TC 320 within the last six years. See ASAP and suitability NOTES section for IDT comments. The term "Business-Related Group" applies to brother-sister firms, subsidiaries, franchises, affiliates, etc. The assistor must direct customer to IRS.gov to update their e-file application. edit business rule results of "Not Confirmed" to "No Hit", move personal/firm suitability status to "Pass" and add "Notes", edit business rule of "Not Confirmed" to "Hit", update personal/firm suitability status to "Recheck" and add "Notes". 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). 310 Lowell Street, Stop 983 Add outstanding issues and a statement stating the appeal is not signed. Send Letter 5881C, (select from drop-down Denial for Identity Theft) when an EFIN is obtained using a stolen identity and Letter 5877C, (select from drop-down Removal Due to Identity Theft) when an EFIN is used to e-file returns with stolen identities. Letter 5876C, (select from drop-down Continued Participation (LOI)), responses are not considered appeals and DO NOT require signatures. IRS is currently deactivating ITINs at the end of each year, as required by Internal Revenue Code Section 6109. Individuals with the proper roles can reassign these cases as needed to other workgroups, a specific user or close them. If the case needs to be reassigned, select "Reassign" by using the "Case Action" drop-down, enter the workgroup or user and provide an explanation. . See IRM 3.42.10.26.1 EFIN Drop Program. Delegated User: Person authorized to perform e-file application related duties or access e-services. When a definite match is found, the assistor will take the following actions: If new applicant, update the provider statuses to "Rejected" , select reason for denial as "Other" and enter comments, "SDN Revocation" . This report provides a detailed listing of fingerprints and the current status. There are two firm suitability questions that the user must answer. The literals "NO SUITABILITY CHECKS MET AGAINST MF" and/or "NO SUITABILITY CHECKS MET AGAINST SP" will only appear on the "ASAP Audit" screen for initial and continuous suitability results. 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 Citizenship Code C, D, E, F or blank indicator is present on IDRS, then fail the individual. Firm and personal suitability status moves to "In Process" . Reporting Agents must submit Form 8655, Reporting Agent Authorization, to the IRS prior to or at the same time that they submit an IRS. MF returns results using ASAP and results are uploaded to the application on the "Business Rule Results" screen of the individual and/or firm. The Unique User ID and program code is also displayed on the Personal Information and Terms of Agreement page. This Form 8633 is the new combined form to use to apply to be an authorized e-file provider of any of the Individual or Business e-file programs. Active EFIN(s) must be updated to "Inactive" prior to changing the "Provider Status" to "Non-Compliant" , "Non-Compliance (Field Monitoring)" , "Rejected" or "Revoked" . They may have bills they have been putting off, for example, or challenges they need to deal with as they manage their finances. You indicated you are a U.S. Citizen on your IRS e-file application. Most of these applications will be denied. If the EIN is found, the provider option will be set to "applied" . Each suitability "Hit" , based on set suitability criteria, identifies a potential infraction or violation of e-file rules. move Case Action to "Worked" and "Closed" . Case moves to "Working" systematically after 55 days which indicates to the assistor that action needs taken. If the application contains only one Principal, the firm must provide a new Principal or Responsible Official, with proof and any necessary information through the RUP or send a signed statement on official company letter head. Repeat suspend process shown in paragraph 3 above until all letters have been issued. Please click here for the text description of the image. The correspondence must be signed by the authorized person. If a recommendation is changed after being reviewed, go to the Lead with the capability to reopen the associated incident, remove the old solution, update the associated incident with the new solution and close interaction. Programs will check for TC 480 (offer pending), TC 481 (offer rejected) and TC 482 (offer withdrawn). 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" . Levels of infraction apply to all suitability determinations and to the monitoring of providers. Your EFIN is not transferable. Notate in the "Business Rule" , "Notes" (on the "Suitability Status" screen) and "Application Comments" : "Initial case dated mm/dd/yy no suitability issues" . An entity code on MF identifies individuals and businesses that participate as EROs, Transmitters and Reporting Agents, etc. Principal Consents have the same authorities as the Principal. If the system receives notification that an ITIN has been deactivated, the EFIN is systematically inactivated and a case is generated with the primary issue of "ITIN Deactivation" . The original EFIN adjudication cover sheet and any information submitted by the applicant. For example, if the issue were a non-filed Form 94X return, the firm would have to spell out why they are not liable for this return, e.g., no employees. The Application Status will remain in Submitted Revised until the issue is resolved. Do not inactivate until a reply is received. New professional status information or fingerprinting for failed individuals is required. Other roles that may be needed are AERA (ESRV-APPL-EFILE), which provides editing capability and AMNT (ESRV-APPL-EFILE), which provides administrative functionality. If EPPM determines these EFINs are potentially compromised, they will be sent to the *W&I Compromised EFINs mailbox for Andover to inactivate. The most current ELF1543 report and the final ELF1543 report, from the prior year, determine whether returns have been transmitted for each ETIN reviewed. (26) IRM 3.42.10.15 - added note regarding probation and parole, IPU 21U1228 issued 11-04-2021. Attach the original record of arrest and prosecution and appeal to Form 14632, Electronic Filing Suitability Scheme Development Center, Northern Area Referral. "Submitted reapply" : a firm is reapplying after being out of the program, "Submitted revised" : a firm is adding a Principal or Responsible Official or adding a provider option, "Resubmission Required" : a firm has added an individual or added a provider option to the application and not resubmitted it yet, "Deleted" : application is no longer accessible to the external user as the firm closed the office, it has been in saved status more than 90 days or submitted pending documents status for more than 45 days. When a pending IA TC 971/043 is over 90 days, send appropriate suitability letter and advise them to contact customer service to correct the issue, as there is no valid IA. Extension of Time for Filing (TC 460) for other than current year or later and no TC 150 present. Suitability recommendations are used by assistors to summarize the results of their research. Select the "Documents" tab on the left, select "Folders" , click the "+" by "Public Folders" , click the "+" by "Eservices" and double-click the folder "ESAM-Efile", From here, you can run the required report by double-clicking on the report and following the prompts. It may be recycled and reassigned systematically to another provider after 12 months have passed. If the applicant needs to update or revise their application, direct them to e-Services. Providers should contact the IRS, prior to the acquisition, for assistance in making a smooth transition when it will occur during a filing season. A designated assistor will submit an e-mail to the ISE&S (Industry Stakeholder Engagement & Strategy) group. If determination is made without escalation, update application to "Submitted in Review". Compare the violation(s) to each level of Infraction and determine which one applies to the case. During the visit, the IRS may also investigate complaints, potential IDT and security issues. Denied EFIN application appeal questions I recently received a letter from the IRS stating my EFIN application was denied due to several drug charges that happened in 2007. Send Letter 5880C, (select from drop-down ERO Acceptance) to preparer with the new EFIN. Individuals in Recheck can't submit additional locations. 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. A case is generated when specific transactions appear on a tax account that would impact suitability. New applications submitted by Principals and/or Responsible Officials who are incarcerated with a release date in the future are denied participation in IRS "e-file" , may appeal the denial and may reapply when released from prison. The eligibility date will be calculated by the system based on the levels of infraction entered - one or two years. These cases will be referred to RICS or CI. The credentials for attorney, CPA and EA can be destroyed after they have been entered into the application. For suspensions and expulsions relating to e-file monitoring, the assistors will: Change the provider status to Noncompliance (field monitoring), Select the denial reason(s) from the drop-down menu, If applicable, fail the individual's personal suitability as shown on the e-file monitoring sanction sheet, Update applicable EFIN(s) and ETIN(s) to inactive. The adjudication process involves reviewing and classifying data that is provided by the FBI from the RAP sheet. The EFIN shall remain inactive until the individual/firm reapplies and pass all suitability checks. If it is unable to assign one due to unavailability within the given ULC, a case will be generated in the "E-file Application Review" workgroup, with the business rule "Unavailable EFIN" . Invalid Zip Code triggered when the EFIN is not able to be assigned based on the ZIP code against the table. Open an interaction and escalate to IDT Research Group for review and referral to RICS. Prepare for and avoid them ahead of time to make the most of your application and keep your business moving smoothly. An applicant acquiring an existing IRS e-file business by purchase, transfer or gift, must submit a new application and receive a new EFIN and ETIN. Check the I agree to the Terms and Conditionsbox. Sasha Lanes You must protect your EFIN from unauthorized use. Assistors will perform the following review of case material: Verify appeal was received timely within 30 days from date of the letter. Andover e-help Desk will use the e-file sanction request to request a recommendation from the LDC about the administrative review and appeal. When the case goes back to "Working" after the suspense period, and the application status is still in "Resubmission Required" . The software developers ETIN cant be updated to production. Letter Generation Validation triggered when a systematic letter cant be generated by the system. Select the appropriate response from the drop-down menu as to whether supporting documentation was received (Validating status as indicated above is equivalent to receiving documentation). Violations at level three may result in immediate suspension. This report provides counts of applications by state that are in a "completed" or "other" status submitted through the EUP and RUP. See OOA IRM 8.7.13, e-file Cases on IRM Online for additional information. When a Principal or Responsible Official is added to a completed application, the user must submit the revised application to force the individual through suitability. Filing taxes can be complicated, and often requires you to have information on hand that you might not have expected to enter. Annotate the Suitability Scheme Development Center referral sheet, update application comments. Open an incident in EHSS with the description "IDT Mailbox RICS Breached Referrals EFIN XXXXXX inactivated" and close. TINs which are in "Pass" do not need to be reviewed with the exception of a spouse. The old EFIN associated with the business must be put in "Dropped" status and the application must be deleted. Input comments in the explanation field and click "Save" . A written statement from the provider indicating that they are not liable is acceptable. When all documents needed are processed/validated for For Profit applications, the application status changes to "Submitted New" . The revocation of participation in IRS e-file is not subject to the administrative review process as the revocation is based on federal court order and cannot be appealed. Adjudication will recommend either "Pass" , "Fail" , or request "Court Disposition (CD)" if needed. Responsible Official: An individual with authority over the providers IRS e-file operation at a location, is the first point of contact with the IRS and has the authority to sign revised IRS e-file applications. This report provides reject rates for all EROs. (19) IRM 3.42.10.14.7.4 - removed statement about payments being made as it doesnt apply. Take no additional actions. If the provider does not provide the requested information within: 48 hours of telephone call, issue appropriate letters. When the appeal is received with a valid IA, "Pass" . If VineLink is unavailable, you can use https://www.usa.gov/corrections. The Responsible Official is the first point of contact with the IRS, has authority to sign revised IRS e-file applications and is responsible for all returns e-filed/originated from that location. The PCAs are legitimate when both the TC 971/054 and TC 971/063 are present. If the user resubmits the application and documents are needed, the application status moves from "Resubmission Required" to "Submitted Pending Documents" . . The most current ELF1541 report and the final ELF1541 report from the prior year are used to determine whether returns have been filed for each EFIN reviewed. APP_Workflow_Admin includes "Unavailable EFIN" . Assistor should advise the individual to contact SSA to update their files to avoid future discrepancies. If "Pass" , update application status and "Application Comments" . If the appeal is received after 30 days and the individual/firm. Those expelled for obtaining an EFIN with a stolen identity will go to a Taxpayer Assistance Center (TAC) for validation of identity. 1101(a) (20) is "lawfully admitted for permanent residence" . If you have this situation and a person from the firm calls in to report that the individual is no longer with the firm or deceased, and there is no change to the business structure, do the following: Advise the caller to have an officer of the corporation, or if another type entity, an individual authorized to act for the entity in legal and/or tax matters send information on company letterhead about the change. The EFIN(s) associated with the failed TINs will then be systematically inactivated. If different, reissue correspondence to that address and enter comments. 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.
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