2007-38, 2007-1 C.B. The Unique User ID and program code is also displayed on the Personal Information and Terms of Agreement page. This information will only be necessary if the applicant states they have a mailing address different from the physical address and/or they are not open 12 months of the year. Late filing or late payment history is not part of the criteria however, it may be considered when other ASAP criteria are present. 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" . The user enters the requested information for the application. Upon completing their initial research, assistors will indicate on Form 14628, Initial Suitability Recommendation/IM Activities area: "Pass" or "Fail" . Organizations should refer potential EFIN or ETIN misuse to EPSS through the W&I EFIN Referrals mailbox at *W&I EFIN Referrals. We assign an EFIN to identify firms that have completed the IRS e-file Application to become an Authorized IRS e-file Provider. 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. Dont worry, our consultations are 100% Confidential & 100% Free. This report is a listing of all Online Providers that have answered the self-certification questions in the current fiscal year. 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. Send appropriate letter (Exhibit 3.42.10-1, CRX Letters). 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. At one time EPPM requested to be notified of these cases to determine the risk factors involved. EPSS will send some referrals to CI, RICs or SBSE for review, investigation and then work to completion. Assistors will determine what sanction should be imposed, if applicable. Information about any loans you currently hold, Work With Real Tax Attorneys Who Have 15+ Years Experience With The IRS, How to Claim the Capital Gains Exemption When You Sell Your Primary Residence, Tax-Related Identity Theft and 2022 AUR Changes, What is the Employee Retention Tax Credit. Now that you have an Electronic Filing Identification Number, you can begin to e-file. Reasonable cause relief may be granted when the taxpayer exercises ordinary business care and prudence in determining their tax obligations but was unable to comply with those obligations. If the EIN is found, the provider option will be set to "applied" . On the "Provider Status" screen, select edit Online Provider, and move from "Accepted" to "Dropped" . Disclosure guidelines must be followed when contacting providers by telephone. responses to letters of inquiry (LOI) or appeals. IRS trouble can be frustrating and intimidating. Work continuous suitability as normal if any of the following applies: The TIN has been previously worked by IDT. . Reissue prior correspondence, if necessary. Clerks will match the SSN, name and date of birth on the RAP Sheet to the application. These types of cases may also be received from other areas. The EFIN(s) associated with the failed TINs will then be systematically inactivated. Statute returns (original unprocessed return) are sent to the Statute Control area for clearance and processing. Dispositions - This trigger will activate when an existing criminal arrest has been updated and is matched against a subscribed NGI Identity. 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. Send Letter 5880C, (select from drop-down ERO Acceptance) to preparer with the new EFIN. RUP users can only edit their comments during the current application session. This notification will systematically generate a case with Business Rule "Rap Back Activity Event" . For an EFIN compromised due to identity theft, see IRM 3.42.10.14.18, Identity Theft. OOA informs the provider they may appeal once the investigation is completed. Program Owner: EPPM (an organization within EPSS which is an organization within W&I). OOA will reply via Andovers mailbox *W&I EPSS OOA. EFIN XXXXXX inactivated. 1442, and is authorized to perform one or more of the acts listed in Rev. The case is worked using the case suspend process in IRM 3.42.10.6.5.1(3). The firm will need to answer, "Do you own or operate website(s) through which taxpayer information is collected, transmitted, stored, or processed?" Clerks print the new Rap sheet which provides the detail of the new activity. Your business may need to qualify as both a transmitter and an electronic return originator, for example. Provide the caller with the public liaison telephone number and the disclosure office address. ASAP-Citizenship triggered when an ASAP result indicating a citizenship code of C, D, E, F or Blank is returned for that specific SSN. When a case is generated for an issue and the taxpayer has not received an IRS notice, or the issue is in status 21, do not send the LOI. The drop-down selections are Employee Benefit Program, Large Taxpayer, Military Base, State Government Agency, Tax Counseling for the Elderly and Volunteer Income Tax Assistance. Input comments in the explanation field and click "Save" . Sasha Lanes IDT is an issue all employees should be aware of to relieve taxpayers burden and eliminate potential fraud. When all appeal options have been exhausted forward to the IRS Independent Office of Appeals. The Internal Revenue Code (IRC) 6103 and the Privacy Act contain the disclosure restrictions for tax and non-tax information. "This is accounting. Contact the e-help desk at 866-255-0654 (6:30 a.m. to 6 p.m. CT) to find out additional information or visit Information for IRS e-file Providers on IRS.gov if you have questions or concerns in regards to your EFIN. If the provider provides proof that an original return was filed with a balance due, advise the provider to contact Customer Service Department at 800-829-1040 or 800-829-4933 for business issues. This report provides IP address and device ID used by SSNs to access ESAM. Presidential Executive Order 13224 of September 23, 2001, restricts participation of SDN in any financial/monetary activities in the United States including e-filing of tax returns. "No Data" - findings with no history are received back from the FBI. In addition, checkbox 4 must be selected. Generate Letter 5881C, Not for Profit Rejection Letter using paragraph "V" , Reason for Denial. 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. Initial suitability is conducted on all TINs listed on the application for the firms, Principals and Responsible Officials. Professional Status or fingerprinting needed, Personal suitability questions need to be answered. Background checks, using Accurint, are conducted on all CPAs, Attorneys and Enrolled Agents. The IRS may take several days to verify and approve your information, so it is important to plan accordingly. Specifics for each application type are indicated below. (26) IRM 3.42.10.15 - added note regarding probation and parole, IPU 21U1228 issued 11-04-2021. If EPPM determines these EFINs are potentially compromised, they will be sent to the *W&I Compromised EFINs mailbox for Andover to inactivate. Add a note (by selecting "Add" ) on the personal suitability status screen, identifying the EFIN from which the firm letter was generated. They can also be found by using the "Search" function on the ESAM landing screen and selecting specific search criteria such as "Letter ID" from the drop-down. This is done to ensure an EFIN wasnt issued as it may not display immediately due to system slowness. 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. The EPRRB will consist of a member from EPSS. and is not a Pass, generate appropriate letter and repeat suspend process shown in paragraph 3 above. . You must apply and pass a suitability and tax compliance check. Audience: Primary users are e-help Desk assistors in Andover, MA, Atlanta, GA, Austin, TX, Cincinnati, OH and Ogden, UT campuses. When users update an application to add a person or a Provider Option, they must resubmit it. Add a header to begin generating the table of contents. You must protect your EFIN from unauthorized use. Documents that can be accepted as proof of citizenship: Green Card - gives official immigration status (Lawful Permanent Residency) in the United States. Two major menu areas are displayed after login: Applications section which allows the user to access various applications. If there is only one Principal on the application send a letter only to the Principal. 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. Andover e-help Desk will use the e-file sanction request to request a recommendation from the LDC about the administrative review and appeal. If the LOI is returned as undeliverable, follow the procedures in IRM 3.42.10.14.10.1.2, Undeliverable Suitability Letters. . When an EFIN is found to be compromised through research or customer contact, create an interaction, document it with pertinent data and: Place the compromised EFIN and any associated ETIN(s) into "Inactive" status. 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. Cases involving continuous suitability review: On the "Applications Case Review" screen, click on Firm/Person link. If not suspended, another case will reopen in another 45 days with the same primary issue. 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. Was denied EFIN application in Dec 2019 and bang COVID hit in 2020 so I didn't appeal. Also send Letter 5899C, (select from drop-down Prisoner Suspend Firm) to the provider if more than one person is on the application. ECDS, maintained at the Enterprise Computing Center in Martinsburg, WV, is a database that is used to store all application information. Issue Letter 5881C, select from drop-down Initial Denial Individual or Initial Denial Firm, if applicable. Take no additional action. Assistors review the new Rap Back Triggering Event to determine the appropriate actions. For additional adjudication guidance, see IRM 3.42.10.14.1.2 Fingerprint Adjudication. Form 14629, First Appeal - Suitability Recommendation is used for the first appeal/proposed sanction. Then search the Office of Foreign Assets Control (OFAC) by name or entity. 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. Enter the individual(s) name in the Search By Name feature. However, if the company has a new EIN and/or the business structure has changed, a new application is required. Not for Profit business activities default the application status to "Submitted New" and generates a case with a business rule of NFP EFIN. If the additional information does not satisfy passing the individual, or the applicant did not provide sufficient supporting documentation, the original decision will be upheld (FAIL). Click "Case Action" and select "Close" from the drop-down to close the case. Proc. If the user resubmits the application and documents are needed, the application status moves from "Resubmission Required" to "Submitted Pending Documents" . The suspension period and eligibility date are determined by the level of Infraction (1 yr., 2 yrs. The application tracking number should be included with the documentation. Appeal recommendations must state whether reasonable cause was established, the appeal was received timely and if the issues were resolved. If the LDC recommends continuing with suspension or expulsion and review by the OOA is requested, the LDC must provide documentary proof to Andover e-help Desk for forwarding to the OOA. If the IRS requests that the provider close the office and the provider does not do so, e-help will inactivate the EFIN and any associated ETIN(s) of that "business-related" firm that is not adhering to IRS e-file rules without sanctioning the provider, impacting its other EFIN(s) or sending a letter. If an individual appeals and states that he is no longer in prison or is not the same person on the prisoner list (never incarcerated) and has provided supporting documentation, forward to adjudication for determination. Once the EFIN is dropped through the EFIN drop program, it cannot be reactivated. FPC returned from FBI triggered when the FBI response for the FPC is with Data. See IRM 3.42.10.14.4, Initial Suitability, if this is a new application for an additional office. Prepare a written response only if a firm/individual was previously contacted. This process should be done systematically. If it is, have them schedule an appointment with the IRS authorized vendor after revising and resubmitting the application and enter comments. 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. Research required to include but is not limited to: See IRM 3.42.10.14.8, Suitability Procedures After Research, for "Pass" or "Fail" instructions after decision. Date of Death Exists for RO/Contact - triggered if the weekly DM1 check indicates a date of death for the TIN. . Must not have an "Alternate Contact" or "Delegated Users" . Once review is complete, mark the letter final. Take a look at this guide to learn more about what they are, how to apply for one, and what to do if your EFIN application is denied. This report provides applications in a submitted state for more than 30 days. Select the first letter of the company. We don't make mistakes in accounting.". If the firm suitability equals "Fail" and the firms TIN equals the SSN of the individual, the system will update the eligibility date for both the firm and personal suitability allowing the applicant to reapply without having to contact the e-help Desk. 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). Proc. Notate your findings in the comments section of the recommendation (complete application research to determine all instances of the Taxpayer Identification Number (TIN) in question. Having an EFIN and an e-services account means having access to systems of the IRS. This report provides a count of individuals in different suitability statuses within a specified date range. Research ESAM for associated EFINs, SSN and EINs. Using the and information included from the applicant, determine if the applicant has satisfied the requirement for a "Pass" decision. (19) IRM 3.42.10.14.7.4 - removed statement about payments being made as it doesnt apply. This report provides a listing of all EFINs dropped within a specified date range. This includes issuance of appropriate suitability sanctioning letters. If a "Subscribe to Rap Back" or "Cancel Rap Back Subscription" request fails, a person case, "Rap Back Transaction Failure" , is generated and assigned for research. If an assistor feels the applicant is a true SWD, check with your lead before closing the case. In Application Comments, add the application tracking number, incident "open referred" and "Escalated NFP to analyst IM#" . The eligibility date(s) must be updated to the current date before the applicant can reapply. Those expelled for obtaining an EFIN with a stolen identity will go to a Taxpayer Assistance Center (TAC) for validation of identity. If SL recommends the EFIN be inactivated and it is still active, EPSS IDT Research Group will: Assign a new EFIN and add the comment SL case xx-xxxxxx-SL notified IDT that EFIN XXXXXX has been part of a data breach. If 1st appeal is denied, EFIN will remain active. If a letter was issued, add comment "continuous suitability no action-already worked" . Other individuals within the company may want to apply for one to bolster the firm's professional success. 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.
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