Items of importance include: Partners and corporate officers in large firms should possess EFINs. DUT is an application on IRS.gov where providers can upload documentation they are requested or required to provide to support a position. See IRM 3.42.10.14.22, Procedures for Appeals. Use the Filing Requirements Code at the bottom of the screen to determine the last filed Form 990, Form 990-EZ, Form 990-PF or Form 1120 POL. Employees can access e-Services products via the EUP by using their SEID and password to login. A "Subscribe to Rap Back" or "Cancel Rap Back Subscription" request can be manually submitted using the Subscribe /Unsubscribe button on the Personal Rap Back Status screen. The letter will advise if they provided enough proof to either overturn or sustain the decision. EMCs should contact the SBSE HQ analyst when they need additional assistance. Set the Undeliverable Mail Code to "Yes" on the "Firm Information" screen. Select edit to update the status of the business rule result "Hit" or "No Hit" . If EFIN status needs to be determined, SL will send the e-mail to EPPM using the *W&I EFIN Referrals mailbox. Review the time frame on the (see fingerprint adjudication job aid) carefully to determine the risk level of the conviction. If the appeal is received after 30 days and the individual/firm. 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. For new and re-apply applications, ASAP is run after all other Business Rules. 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 the list shows a state abbreviation, research using either the state prison locator at www.vinelink.com/vinelink/initMap.do or the specific state inmate locator as found on the EPSS Portal "Quick Links" . Providers need an EFIN to electronically file tax returns. See IRM 3.42.10.7, Validating Not for Profit Business Activities. If the triggering event is not "Death Notification" or "Criminal Retain Submission" which indicates some type or criminal activity, escalate the EHSS interaction to "Analyst App" for recommendation. 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. If you have not yet verified your EFIN with Intuit, see here. Taxpayers SSN or other identifying information was used without their permission. For example: An Authorized IRS e-file Provider may perform a variety of e-file activities, including but not limited to return origination and transmission. (5) IRM 3.42.10.6.5.2 - updated business rules to remove ones for fingerprint cards that are no longer needed due to a change in the fingerprint process and added one about the document upload tool due to a new application being used. The appeal may be resubmitted to OOA if provider does not send in a new appeal. See IRM 3.42.10.15.2, Procedures for Incarcerated Individuals on Active Applications. Appeal recommendations must state whether reasonable cause was established, the appeal was received timely and if the issues were resolved. Specifics for each application type are indicated below. New professional status information or fingerprinting for failed individuals is required. The application is systematically processed for suitability and treated as a new application. 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. This report provides information related to EFINs with IDT. If the owner calls in about the EFIN, authenticate caller, then inform them of the compromise and issue a new EFIN. The applicant must choose the Service Type of either "For Profit" or "Not for Profit" . 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. If it is, have them schedule an appointment with the IRS authorized vendor after revising and resubmitting the application and enter comments. IRS is currently deactivating ITINs at the end of each year, as required by Internal Revenue Code Section 6109. Resolution can include revision of the IA to include the other unpaid tax periods. A link is provided (Case ID) under suitability status to access the case. 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 letter is sent to inform, the firm/individual of an issue we have identified. See IRM 3.42.10.14.10.1.2, Undeliverable Suitability Letters. 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). etc. If the original denial letter is not attached, reprint letter. If accepted, update personal suitability to "Pass" and send Letter 5883, Continued Participation after Sanction Response. If different, reissue correspondence to that address and enter comments. This report provides IP address and device ID used by SSNs to access ESAM. EPPM replaced RICS for reviewing theses identified EFINs received from RAAS. The information/cases have been analyzed and EPPM is now recommending these cases be addressed as a rule violation per Publication 3112. Each case is required to be reviewed based on its own history, facts and circumstances. When a Power of Attorney (POA) is indicated, Appeals would need a copy of the Form 2848 as the e-file POA is for specific use which is not recorded on the CAF. 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. Examples of referral criteria are: Misrepresentation on an e-file application, Office of Professional Responsibility (OPR). The system will download the SDN list on the 1st and 15th of each month from the Dept. If a provider is a seasonal filer or research indicates the possibility that the provider may be a seasonal filer the same quarter for prior years is in status 06, pass. It is important that these cases be worked within 30 days of being initiated. If a letter was issued, add comment "continuous suitability no action-already worked" . If Application Status is "Completed" or in a submitted status (e.g. Any text that is highlighted can be edited as needed by selecting the pencil icon in the "Edit" column. The denial or sanction will remain in effect. The "Application Case Overview" screen will show the Business Rules triggered with the primary issue being first. This will direct any subsequent assistor to the EFIN account when the TIN is associated to multiple EFINs. Each appeal is reviewed on its own history, facts and circumstances. Clerks will update comments on the application comments screen: "Data to be adjudicated by (Andover EPSS or CI), mm/dd/yyyy (date sent week ending) - Do Not Pass" and save. If theres an IDT indicator or other IDT issue, do not forward the case to RICS; send the case to Scheme Development, with a notation that theres an IDT issue, along with appropriate documentation. Currently, these application types are Circular 230 and Low-Income Tax Clinic (LITC). Inactivate the EFIN(s) and ETIN(s) on the application. To apply for an EFIN, you must: Make sure you have this on hand before you begin the application to streamline the process. 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. When a "Business Rule" is identified as "Not Confirmed" , a case is generated in the appropriate workgroup showing the business rule issue. The following is an example of a level one infraction: There is a history of defaulted installment agreement, but issues were addressed or self-corrected with no reasonable cause or explanation. See the Fingerprint Adjudication Process Job Aid for more detail and examples. Return to "Application Case Overview" and select "Mark Worked" . Enter comments on the "Application Comments" screen. Publication 4557, Safeguarding Taxpayer Data: A Guide for Your Business. Deb! Click "Case Action" and select "Close" from the drop-down to close the case. Applicants that are required to be fingerprinted are not accepted into IRS e-file until any applicable FBI fingerprint results are received and analyzed. Allow the EFIN to remain active for 45 days, update suitability back to "Incomplete" and then inactivate. 1442, and is authorized to perform one or more of the acts listed in Rev. 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. Want Deletion - This trigger will activate when an NGI Identity is deleted from the Wanted Persons file or Immigration Violator file. The Andover e-help Desk assistor will take appropriate actions in the application to sanction the providers as requested in the e-file sanction request from the LDC. - My Manager. If "yes" , provide explanation. All applications receive a unique tracking number that can be used as a search criterion for applications on the database. A new EFIN can be assigned after HRA authentication. If not send 5886C, (select from drop-down No Response Proposed Sanction for Individual) and Letter 5886C, (select from drop-down No Resp/Prop Sanction firm/Officer/Partner), if applicable. Enter comments to show correspondence was undeliverable. (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. Case moves to "Working" systematically after 55 days which indicates to the assistor that action needs taken. Determine the period of denial or the sanction to be imposed: level one - written reprimand; level two - one-year suspension; level three - two-year suspension or expulsion. Check the I agree to the Terms and Conditionsbox. The available options are Transmitters, Online Provider and Software Developer. (9) IRM 3.42.10.7.4 - clarified procedures for working state government agency cases tp provide more detail. Update undeliverable indicator from "Yes" to "No" . 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. Open an interaction and escalate to IDT Research Group for review and referral to RICS. Has the firm been convicted of a felony in the last 10 years? See example of paragraphs for LOIs to use for Citizenship in IRM 3.42.10.14.7.12 (1) (d). Attach the original and first appeal paperwork with Form 14633, O.O.A. Applications with valid SIDN will continue processing. There are various titles for initial suitability business rule hits, e.g., "ASAP - Tax Compliance" , "ASAP - Citizenship" , "ASAP - ID Theft" , etc. There are two firm suitability questions that the user must answer. (21) IRM 3.42.10.14.7.11(7) - expanded the procedures regarding family relationship when the only individual on the e-file application is deceased, IPU 21U1190, issued 10-21-2021. FPC returned from FBI triggered when the FBI response for the FPC is with Data. See ASAP and suitability NOTES section for IDT comments. A spouse will still be responsible for suitability issues regarding returns that are filed Married Joint. 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" . An EFIN is compromised when it is used by an unauthorized user. If TAC has verified the identity, they will input comments on Accounts Management Service (AMS). If required fields are missing or incomplete, an error message identifying the missing information will be displayed that links to the issues needing correction. Suitability checks for new applications are normally completed within 45 calendar days of submission if all necessary documentation was provided and processed. If another Authorized IRS e-file Provider (Provider), they must have a valid EFIN. EPSS should refer responses as early as possible to reduce the risk of fraud. Send case through IDT Research Group to RICS for decision. The Circular 230 individual must be the "Principal" , "Responsible" Official and "Primary Contact" . You indicated you are a U.S. Citizen on your IRS e-file application. EPSS clerical staff ensures that the EFIN and the name in the folder match the report so that an application with either a recycled or an active EFIN is not purged in error. Forward the case file for second line review. 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. All TINS requiring suitability are sent to Masterfile (MF) daily. The SBSE examination LDC will complete and provide an e-file sanction request with a copy of the court order via fax to Andover e-help Desk to identify the individuals and/or provider to be sanctioned. (15) IRM 3.42.10.14.1.4.1 - removed the note regarding time frame differences for adjudication appeals as it is no longer valid in current procedures. This report provides a count of applications in a dropped, reject or non-compliant provider option status by reason code. They will not be able to do so because their personal suitability is in "Revoked" status. The IRS may take several days to verify and approve your information, so it is important to plan accordingly. Update the "Fingerprint Results" screen with the adjudication results "Pass" or "Fail" . 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. Initial suitability checks of all new applicants should be completed within 45 days of submission of the complete application and all documentation. Update the Undeliverable Mail Code to "No" . The description field displays the incarceration date, release date and institution code. "E-file Letter Review" is a workgroup that saved letters can be sent to for review. 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. Sole Proprietorship can only select from ERO, Intermediate Service Provider, Online Provider, Software Developer and/or Transmitter. 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. (2) IRM 3.42.10.3(1) - removed reference to secure access and added Secure Access Digital Identity (SADI) as the prior process was replaced. 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. Also, added information regarding using document upload to provide needed credential information as EPSS has implemented a new application. This report provides detailed information about TINs that have more than five applications. However, our records indicate you are not a U.S. Citizen. Fraud penalties (TC 320) of any amount for any of the last six (6) years. Adjudication will recommend either "Pass" , "Fail" , or request "Court Disposition (CD)" if needed. You must protect your EFIN from unauthorized use. If documentation is received and additional suitability research is required, a case is generated for review. Any credential case not kept by CI are printed and transferred to the leads group for assignment and adjudication. If proof is not provided, ensuring due process, see IRM 3.42.10.14.8, Suitability Procedures After Research, for pass/fail specific instructions. The letter outlines what steps I can take to appeal the decision. The term alien means any person not a citizen or national of the United States. 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. 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. Application Status will be "Resubmission Required" . An example may be when the EMC did not input the sanctioning sheet data correctly. If any IA is in default status 64, send letter to taxpayer and include the information about all defaults. Expulsions and Revocations have no eligibility date. See IRM 3.42.10.14.4.3.1 (4), Procedure for Second Appeal Criminal Investigation (CI) / Scheme Development Centers (SDC). If expelled, forward to the review board. Pending Criminal Investigation issues where documentation is provided by the Special Agent. The assistor will enter comments and continue processing the application to issue the EFIN and ETIN (Large Taxpayers are issued both ETIN and EFIN). 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. If the Asset Code is "8" or "9" , the applicant is a large exempt organization and eligible for Large Taxpayer Not for Profit business activity. This is known as an "Administrative Review" . Do not provide the link unless necessary - refer them to their letter for the link. This report provides a count of individuals in different suitability statuses within a specified date range. (8) IRM 3.42.10.7.3 - updated procedures for working large taxpayer cases for clarification. Assistors can access cases assigned to them by selecting the tabs "Cases" and then "My Cases" from the top line menu. individuals on the application subject to suitability. Individuals will be required to provide documentation for verification when SSA shows citizenship code hit on ASAP. On the recommendation, use the postmark date to determine the timeliness of an appeal. The applicant will need to contact the e-help Desk to have the eligibility date updated for the firm and any Principal or Responsible Official. Each suitability "Hit" , based on set suitability criteria, identifies a potential infraction or violation of e-file rules. OOA subject line must contain your team number, SEID of the EPSS employee and EPSS-DOP-Appeals-To APS. For any additional questions about citizenship status or documents refer the applicant to the U.S. 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. Reasonable cause is referenced in IRM 20.1.1.3.2, Reasonable Cause or IRM 21, Customer Account Services. Observe disclosure safeguards as prescribed in IRM 11.3, Disclosure of Official Information. Select the EFIN Application Summaryto be uploaded, then press OK. If Scheme Development Center returns the case without additional appropriate and specific language, recommend "Pass" . Each individual who is a Principal or Responsible Official must be a United States citizen or a resident alien lawfully admitted for permanent residence as described in 8 U.S.C. See Pub 3112, IRS E-File Application and Participation, about foreign EFINs. Be sure to include the applications Customer ID from where the letter was generated in the "Business Rule" , "Suitability Status" screen(s) and "Notes" . 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. Information for the "Authorized User" may be changed by using the "Edit" button. When necessary documentation is processed, credentials verified or fingerprint results populated, the application status will systematically update to the next status. If the return was received by mail, send the return for processing. When a firm contacts SL concerning a data breach, SL will add breach information to the Return Preparer Database (RPDB) and send an e-mail with the RPDBs Data Breach Incident Control Number to the *W&I EPSS IDT mailbox. An officer of a publicly owned corporation needs to submit proof on corporate letterhead which carries their name as an officer, the stock symbol, the exchange where listed and the name under which the stock is traded for the individuals listed as Principal and/or Responsible Official. This report provides all applications where suitability is in process as of the date run. Make complete copy of all paperwork and give case to designated OOA assistor. Providers must submit a revised application, electronically signed by a Principal, Responsible Official or a Delegated User who has been given the authority to make changes to an application if: The Provider functioned solely as a Software Developer and intends to function as an ERO, Intermediate Service Provider, Transmitter, Reporting Agent, or Large Taxpayer in the future. There are several business rules related to initial suitability: If the decision is made to fail suitability, it will affect all associated EFIN(s). YES, ITS COMPLETELY FREE. Each Principal and Responsible Official must enter professional status information or be fingerprinted by the IRS authorized vendor and sign their Terms of Agreement (TOA). Enter "Date of Results" , select hit status - "Hit" , "No Hit" or "Supporting Info" - and enter research results in "Additional information" and select "Save" . If BOD: CD is not equal to LM or TE, then check ENMOD to verify the form type. eFile Provider Suitability Recheck Report. The correspondence must be signed by the authorized person. Program Goals: The objective of this IRM is to provide guidance and procedures in protecting the e-file program from fraud and identity theft. Quote 2 weeks later. Intelligence Hold/Criminal Investigation (Z or -T Freeze). Once the essential people are approved for e-services, your firm can begin the application to become an Authorized e-file Provider. Sole proprietors, or individual entrepreneurs who work in tax preparation, will need EFINs to file taxes for their clients electronically. 310 Lowell Street, Stop 983 If credentials are still valid, print credential verification from Internet and the explanation for crime provided in the application and forward to fingerprint adjudication in accordance with "The Adjudication Process" job aid. You must apply and pass a suitability and tax compliance check. 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. Ensure the firm's letter is addressed to the correct individual. 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" . If the Board agrees that the individual/firm is eligible and can reapply or if they uphold the expulsion, Andover will be provided with the verbiage to be included in the letter informing them of the decision via the mailbox. The Internal Revenue Code (IRC) 6103 and the Privacy Act contain the disclosure restrictions for tax and non-tax information. Scan all paperwork and forward via e-mail to OOAs mailbox *AP-COS-APS-East-BOS ACDS Update Request. Reports are generated by accessing Reports from the top-line menu on the ESAM landing screen. (27) IRM 3.42.10.15.1 - updated and clarified procedures for prisoners on new applications, IPU 21U1228 issued 11-04-2021. Death Notification - This trigger will activate when NGI receives a death notice and associates it with a subscribed NGI Identity. The appeal will be reviewed and a decision whether to "Pass" the applicant or uphold the previous "Fail" recommendation will be made. Research previous business rules, letter history and comments to see if the issue has been included in a previous letter sent within the last 45 days. Individuals who have committed certain financial and other egregious crimes (e.g., refund fraud, identity theft) are expelled from the e-file program and may exercise their appeal rights for reinstatement. For individuals that did not provide professional credentials, send Letter 5876C, (select from drop-down Continued Participation (LOI)) requesting fingerprinting and an explanation and documentation of convictions of felony crimes committed in the last 10 years. Suitability Passed, Late Filing History, Continue, Suspension for Individual without Appeal Rights, 1st Appeal Denial Regarding Identity Theft, Continued Participation after Sanction Response, Decision Reversed - Accepted for Participation, Information Provided - Accepted for Participation, Issue Resolved During Periodic Suitability, No Resp/Prop Sanction Firm/Officer/Partner, No Resp/Recommend Sanction for Firm/Officer/Partner, No Resp/Suspension for Firm w/o Appeal Rights, No Response Proposed Sanction for Individual, Suspension for Individual without Appeal Rights/No Response, Suspension for Firm without Appeal Rights/Individual Suitability.
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