Update the undeliverable indicator to "No" . For continuous suitability cases, the provider will remain in "Recheck" suitability until the IRS Independent Office of Appeals makes the final determination. Tracking number of the application, if completed. Click on the Firm/Person name link to access the "Business Rule Results" screen. Arrest data is reviewed and classified as major, moderate or minor, to make a determination of "Pass" , "Fail" , or "Court Disposition" . Faxed documentation to resolve suitability issues is acceptable "only" when requested by the assistor working the suitability case. SIDN can also be viewed by selecting "Application Details" then click on the hyper link "View" . Quote. . Notate: type of appeal, suspension date, postmark date, all EFINs and TINs being worked, if the appeal was timely received (based on postmark date), the specific suitability issues and if the suitability issues were resolved, and if reasonable cause was provided for tax non-compliance see IRM 3.42.10.14.6.1, Reasonable Cause for Suitability Literals. The feature of the button changes depending on if the individual is currently subscribed/not subscribed and isnt visible if the individual isnt eligible to be subscribed. If the firm or individual provides a court order that indicates the firm or the individual may no longer be enjoined from filing returns, Andover e-help Desk will use the Form 14631, e-file Revocation Request to request a recommendation from the LDC, prior to changing the eligibility date, to allow the individual and/or firm to reapply. Filing taxes can be complicated, and often requires you to have information on hand that you might not have expected to enter. New applicants may need to be manually subscribed to Rap Back. If they do not agree, the assistor will research IDRS (e.g., INOLE, name, etc.) The tracking number indicates the year, month, day and time that the application was entered in ECDS. Continuous Suitability - triggered when MF Transcript provides a Hit on the TIN. The Letter 5882C, (select from drop-down EFIN/ETIN Clean-up Letter) is systematically generated and sent to the ERO advising that the firms EFIN has been placed in "inactive" status. 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" . Check the EFIN status of your application to make sure the volume of returns e-filed matches your records. If verification shows applicant is not required to file 94x employment tax returns. Only a Principal, Principal Consent or Responsible Official with delegate authority may add or delete another Principal or Responsible Official. A Sole Proprietor is updating the application to include an EIN. Be sure to include the applications Customer ID from where the letter was generated in the "Business Rule" , "Suitability Status" screen(s) and "Notes" . Cases are worked following continuous suitability processing procedures. Internal Revenue Service 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. See IRM 3.42.10.14.14, Levels of Infraction. EFINs appear on this extract within 24 hours. Letter Generation Validation triggered when a systematic letter cant be generated by the system. 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. Do not complete the Terms of Agreement or answer their personal suitability questions. If the other person on the application is the Responsible Official, and the only Principal is the individual incarcerated, do not send the letter to the firm. ASAP-Identity Theft triggered when an ASAP result is returned for that specific EIN or SSN. See OOA IRM 8.7.13, e-file Cases on IRM Online for additional information. Select the first letter of the company. It often means immediate checks on your tax forms. If BOD: CD is not equal to LM or TE, then check ENMOD to verify the form type. A "Reapply" application is for an applicant that has been denied participation and has resolved the issue, met the eligibility date or whose EFIN has been dropped. Make sure you understand your companys needs and how they apply to your application. E-file Application Review includes "Credentials Needed" , "NFP EFIN" , "Software Developer EFIN" , "OL Provider EFIN" and "Invalid Zip Code" . If an assistor feels the applicant is a true SWD, check with your lead before closing the case. When your application has been approved, the IRS will send an acceptance letter and your EFIN. "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. Select a status, as of the effective date. 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 system will download the SDN list on the 1st and 15th of each month from the Dept. Posted November 2, 2020 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. For individuals submitting new applications: Process the fingerprint results/credentials and adjudicate considering the answer to the felony conviction and/or incarceration question "Person Suitability Answers and TOA Signature" screen. Suitability recommendations are used by assistors to summarize the results of their research. EPSS conducts biannually matching (May and December) of the Data Master 1 (DM1) of the National Account Profile to identify any Principal or Responsible Official without a valid citizenship indicator/literal for participation in the e-file program. If the owner calls in about the EFIN, authenticate caller, then inform them of the compromise and issue a new EFIN. If SL recommends the EFIN be inactivated, the EFIN is inactive and research shows: A new EFIN has been issued - check RPDB to see if the new EFIN has been added, then update the RPDB if needed. Proc. Enter your information in the application . The state abbreviation or FE for federal prisons, will be in the column labeled as State. Yes, there is an appeal process that we can guide you through if your EFIN application is denied. If a provider challenges the IRS in court over suitability issues or other rulings, the comments in the application may be admissible in court and therefore, must be accurate and complete. If the mail is returned as undeliverable from a disaster area, a comment must be made on the e-file"Application Comments" about the mail being returned and the area being a disaster area. (6) IRM 3.42.10.6.5.3 - removed case types from workgroups that are no longer valid due to the change in fingerprint processing and added one in reference to the document upload tool due to a new application being used. Want Modification - This trigger will activate when an NGI Identity is modified within the Wanted Persons file or Immigration Violator file. EFIN will systematically move to "Inactive" status. The specific criteria used are: . Using an EFIN that may no longer be associated with your firm. If a cross-reference SSN is found, check CC IMFOL under the cross-reference SSN for a joint return. When received, ASAP results will generate a case and post a "Not Confirmed" business rule result and notate the issue on the "ASAP Audit" screen of a firm or individual within an application. (28) IRM 3.42.10.15.2 - updated and clarified procedures for prisoners on current applications, IPU 21U1228 issued 11-04-2021. 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. Can upload multiple files with a size limit of 5M per file. 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 accepted, update personal suitability to "Pass" and send Letter 5883, Continued Participation after Sanction Response. For further information, see Publication 3112, IRS e-file Application and Participation. The misuse of EFINs and ETINs compromises the integrity of IRS e-file and the Authorized IRS e-file Provider program. All letters are generated by selecting "Generate Letter" in the "Person Letter" column next to the Principal or Responsible Official that the letter is addressing on the "Application Summary" screen. Employees can access e-Services products via the EUP by using their SEID and password to login. EPSS will send some referrals to CI, RICs or SBSE for review, investigation and then work to completion. An entity code on MF identifies individuals and businesses that participate as EROs, Transmitters and Reporting Agents, etc. (3) IRM 3.42.10.4.5 - updated the information regarding electronic fingerprinting at a vendor as EPSS will no longer be accepting and processing fingerprint cards. 1488 and Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. When an e-help assistor receives a telephone call from a caller concerning the status of their Freedom of Information Act (FOIA) request, direct them to the IRS Disclosure Office for their state. If you suspect you have a case with an IDT issue, open an interaction and refer to the IDT Research Group for review and possible referral to RICS. 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. When the assistor determines the 45-day processing time for applications will not be met, the assistor will send Letter 5882C (select from drop-down Interim letter), acknowledging the IRS received their application and to allow an additional 30 days for processing. Individuals must answer the question, "Have you previously participated in IRS e-file?" 3 Solusi Mendapatkan EFIN yang Hilang atau Lupa. Now what? For additional information, see Document 12990, Records and Information Management Records Control Schedules: Appeals. IRS Independent Office of Appeals may return the appeal case to Andover if there is an open CI investigation after they send a letter to the appellant advising that Appeals does not have jurisdiction because of the open investigation. ETIN types can be "Test" or "Production" . To start a new application or add an additional location: Select "New Application" from the drop-down and select "e-File Application", Select "Search" , from the drop-down menu, Select "Application" from the drop-down menu, Under the "Search Criteria" use "Search By" application type with a "Value" of" e-file Application" from the drop-down menu, Select additional criteria as needed to refine the search. There are three parts in determining whether an applicant should be accepted in the e-file program: The crime(s) were minor, moderate, or major. The assistor will include comments in the application, update the Business Rule status of Not Confirmed to Hit, drop the provider status of Large Taxpayer, update application status to "Submitted in Review" , send Letter 5881C (select from drop-down Not for Profit Rejection), explaining why the application cannot be processed. move Case Action to "Worked" and "Closed" . State Government Agency is only available to EUP users. A case is generated when specific transactions appear on a tax account that would impact suitability. Also send Letter 5899C, (select from drop-down Prisoner Suspend Firm) to the provider if more than one person is on the application. There are times when SSA can infer citizenship, for these types of records by looking at the foreign country of birth (FCI) field which will contain an asterisk (*) to indicate birth outside of the U.S. or a blank to indicate birth in one of the 50 U.S. States, D.C. or the U.S. When proof of payment is received showing the payment was made timely and eliminated the balance due, reasonable cause is not necessary. formatting electronic return information according to publications issued by the IRS that set forth electronic return file specifications and record layouts for tax returns and/or. Exit the application and direct the customer to access the application to finish filling it out and submit it. If balance is not reduced below send letter. When attempting to call the provider concerning continuous suitability/application issues and the telephone number has been disconnected or there are indications that it is out of service: Issue Letter 5876C (select from drop-down Continued Participation) for suitability issues and include a statement requesting an updated telephone number. Continuous level two or three infraction behavior, additional level two or three infraction(s) after the service has brought the level two or three infraction(s) to the attention of the Authorized IRS e-file Provider, conviction of a felony crime, ID theft or fraud may be reason(s) for expulsion. If TAC indicates that they were unable to authenticate the identity, send first denial Letter 5877C, (select from drop-down 1st Appeal Denial Regarding Identity Theft) which includes appeal rights. Level three infractions include violations that would: Have a significant adverse impact on the quality of electronically filed returns, Have a significant adverse impact on the integrity of IRS e-file, Having an e-file business related association with known criminals (disreputable conduct), Deliberate or intentional misrepresentation on an application, Incarceration. The IRS categorizes infractions as level one, level two and level three. See the Fingerprint Adjudication Process Job Aid for more detail and examples. If a potential match is found, compare the search results to the e-file application and IDRS. The fingerprint(s) are retained in the FBI Next Generation Identification (NGI) and a Rap Back Subscription is set on the individual. "No Data" - findings with no history are received back from the FBI. On the "Suitability Status" screen, update suitability for the firm, Principal(s) and/or Responsible Officials to "Fail" or "Recheck" . However, if the balance due is business related, advise them to call 800-829-4933. Recipients name, address, business name, business address and signature. 3.2 b. Menggunakan Fitur Live Chat Pajak. (30) IRM 3.42.10.23 - added TRIDOC about Required/Requested Documentation and the ways this documentation can be provided due to a new application available. Accurint will be utilized to conduct a criminal background check and adjudicated as necessary. The Delegated User information will display in the "Authorized User(s)" table on the screen. An e-file monitor may be requested to visit the organization to determine compliance on an individual basis and will fax a sanction sheet to Andover, if appropriate. (26) IRM 3.42.10.15 - added note regarding probation and parole, IPU 21U1228 issued 11-04-2021. Input 55 days in Number of Days to Suspend. Also, update the eligibility date of each Principal and Responsible Official to the current date if applicable and select "Save" . Contact your SPEC Area Analyst.". Clerks will match the SSN, name and date of birth on the RAP Sheet to the application. All reports are generated from the Business Objects Enterprise (BOE). The ERO will be unable to participate in IRS e-file until a decision is rendered by OOA. If level three, determine if the suspension or expulsion can be immediate. Understanding the benefits goes a long way toward making the complex process of applying for an EFIN seem worthwhile for companies of all sizes. If a "Fail" recommendation is determined after initial research: Prepare Form 14628, Initial Suitability Recommendation if recommendation is "Fail" (See IRM 3.42.10.14.8.1, Suitability Recommendation), Input comments "sent for second line review" on the application. See Publication 3112 and Rev. Statute returns (original unprocessed return) are sent to the Statute Control area for clearance and processing. Letters can be reviewed by a lead or anyone in the letter review group, Letter is displayed for review and select print letter link to print. If another Authorized IRS e-file Provider (Provider), they must have a valid EFIN. The SBSE HQ Analyst will refer suitability issues to Andover e-help Desk. If it is, have them schedule an appointment with the IRS authorized vendor after revising and resubmitting the application and enter comments. Applicants that are required to be fingerprinted are not accepted into IRS e-file until any applicable FBI fingerprint results are received and analyzed. 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. Research the "State Boards of Accountancy" for CPA(s) and the State Bar Association for attorneys found at Public Record Center.com. ASAP-Deceased triggered when an ASAP result indicating deceased (TC 540) is returned for that specific SSN. See IRM 3.42.10.14.14.4, Immediate Suspension or Expulsion, for other situations that warrant an immediate suspension. This information may also be researched on the Secretary of State Contact Information page. "This is accounting. ANSC Management includes "FPC returned from FBI with Data" , "FPC returned from FBI as Unprocessable" and "FPC returned from FBI as Duplicate" . If a letter was issued, add comment "continuous suitability no action-already worked" . This application is lengthy and can take up to 45 days for approval. Business rules are as follows and are shown in a predetermined prioritized order as follows: Credentials Needed - triggered when the individual has indicated a professional status of attorney, bank official, CPA, or officer of a publicly owned corporation requiring validation. Additionally, assistors not familiar with a countrys code may employ a Google search to determine the country. Individuals convicted of a felony but not incarcerated may be restricted from participation. If required fields are missing or incomplete, an error message identifying the missing information will be displayed that links to the issues needing correction. Online Provider EFIN triggered when Online Provider is selected. Research ESAM for associated EFINs, SSN and EINs. Software Developer EFIN triggered when SWD provider option is the only provider option chosen. An example may be when the EMC did not input the sanctioning sheet data correctly. In addition, send Letter 5880C, E-file Application Acceptance Letter and Letter 5883C, (select from drop-down ERO Acceptance or Decision Reversed-Accepted for Participation). When all appeal options have been exhausted forward to the IRS Independent Office of Appeals. If Andover e-help Desk receives a Form 8655, fax the form to 855-214-7523, the Ogden Account Management Center (OAMC) and request the reporting agent information be added to the RAF. When the business structure cant be updated or created for a new application under the same EIN, see IRM 3.42.10.11(4), Updating the E-File Application for Previously Accepted Applicants. 2007-38, 2007-1 C.B. If FPC Adjudication appeal is to pass, update suitability to "Pass" , provider option(s) to "Accepted" , assign EFIN and manually subscribe individual(s) to Rap Back. SDC will place a check mark next to the SSN they are requesting to retain for review. The assistor will close the Incident, add comments and continues to process the application. An EFIN is compromised when it is used by an unauthorized user. They need to indicate who needs removal and who needs to be added to the application, with their full name, Social Security Number, Date of Birth, e-mail address, citizenship status and position title. Applying for an EFIN can be a complex process, but its also well worth it for entities that intend to work as tax preparers. The recipient must send supporting documentation (proof of sale) in separately after completing an application which must provide the following: Seller's name, address, business name, business address, and signature. Also, added information regarding using document upload to provide needed credential information as EPSS has implemented a new application. Completed research on IDRS and sent LOI to possible new address 123 State Street, Cleveland, OH 24444.". The assistor must notify the lead of a PDT. The system does not require Responsible Officials on Not for Profit applications to complete the suitability questions. The IRS approval process is a two-step process. Dropped EFIN(s) are recycled and may be re-issued to new EROs 12 months after being placed in dropped status. The original EFIN adjudication cover sheet and any information submitted by the applicant. There are four levels of suitability review/recommendations: Form 14628, Initial Suitability Recommendation is used as the first recommendation for initial suitability and SDC/CI outside referrals. EROs in "Accepted" status are analyzed. After entering the information, the user selects the "Save" button. See IRM 3.42.10.15.2, Procedures for Incarcerated Individuals on Active Applications. If Citizenship Code C, D, E, F or blank indicator is present on IDRS, then fail the individual. If the provider provides reasonable cause and the payment/proof of payment is posted to IDRS, "Pass" . A designated assistor will submit an e-mail to the ISE&S (Industry Stakeholder Engagement & Strategy) group. If the ZIP code is typed incorrectly, enter correct ZIP code and save. If correspondence or a phone call is received, and the application comments indicate the EFIN has been inactivated because of undeliverable mail: Update the application with the current information the provider has given (e.g., new address). 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. 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 address must be different from the existing application (minor changes such as ST instead of Street or Boulevard instead of BLVD are acceptable). ASAP-Z-Freeze triggered when an ASAP result of Z freeze is returned for that specific EIN or SSN. If there is no issue on the individual and fingerprinting is not required, the fingerprint results indicate "No Data" or credentials are verified, the suitability status will move from "In Process" to "Pass" .

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