Letter Generation Validation triggered when a systematic letter cant be generated by the system. If the list shows the state as FE research the Federal Prison Locator at http://www.bop.gov/ using the Inmate Locator tool found on the EPSS Portal "Quick Links" . 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. Send a separate letter that includes details of the suitability issue and appeal rights to the appropriate Principal or Responsible Official. Failure to respond timely to a suspension letter will result in the forfeiture of the appeal rights. A priority of the Service is protecting IRS e-file from fraud and abuse. In this instance, the case is updated with the ASAP "Business Rule" issue. Assistor will update the FPC adjudication results on the "Fingerprint Results" screen using "Pass" , "Fail" , or "CD" . The second line reviewer may review the recommendation. This will ensure that the other offices that the Principal is associated with will be allowed to participate while the Principal responds or appeals the sanction decision. To apply for an EFIN, you may need to go through: By using the e-file system, you can decrease the time you will need to spend filing client tax returns. The term alien means any person not a citizen or national of the United States. A case is generated when specific transactions appear on a tax account that would impact suitability. FPC may be destroyed three years after they are scanned. You may be required to submit Professional Credentials or be fingerprinted" . 1101(a) (20) is "lawfully admitted for permanent residence" . The assistor will enter the explanation in the application comments and advise the firm or individual. You may also check the ERO locator on IRS.gov. This report provides a count of EFINs in use and available by ULC. During the visit, the IRS may also investigate complaints, potential IDT and security issues. Assistors will perform the following review of case material: Verify appeal was received timely within 30 days from date of the letter. Add comment, "Do not reactivate EFIN(s)/ETIN(s) until the application is resubmitted" . Your application must also include Principals who are authorized to act for the entity in legal and/or tax matters. When undeliverable mail involves a national account, an interaction is sent to the designated assistor and/or lead. Examples where potential ID theft may be involved could be ERO who states they have a large e-file reject rate, several duplicate returns or other suspicious activity. (36) IRM 3.42.10.27 - updated table of reports to include new ones added. If the provider provides reasonable cause and the payment/proof of payment is posted to IDRS, "Pass" . New EFIN XXXXXX issued. See IRM 3.42.10.14.4.3.1 (4), Procedure for Second Appeal Criminal Investigation (CI) / Scheme Development Centers (SDC). Dropped EFIN(s) cant be updated, reactivated or used again by the provider. Updates to an application must be made within 30 days after any change. For cases with a blank literal - Our records show that information obtained from the Social Security Administration doesnt indicate your citizenship status. Photocopies of the proof of citizenship and/or residence are acceptable forms of documentation. 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 individual requesting the revision or update to the application, must be listed as a Principal, Responsible Official or Delegated User with the appropriate authorities on the existing application. If suitability is passed, the system will move provider status from "Applied" to "Accepted" , issue an EFIN and ETIN (if applicable), move the application status to "Complete" and generate an acceptance letter. No. 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. Once the Firm passes transmission testing, move the "Forms Transmission Status" from "Test" to "Production" on the "Application Summary" screen. Update Application Status to "Submitted in Review" , update "Business Rule Status" from Not Confirmed to Hit, mark the case Worked and then "Closed" and delete the application. The seriousness of the infraction is in the opinion of the IRS and categorized by Levels of Infraction. If there has been no response to the recommend sanction letters and it has been over 30 days, fail the individual and sanction the firm for two years. 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. If the ERO is also a transmitter with a valid ETIN, a second analysis must be performed on the Transmitters e-file activity before the EFIN is dropped. Assign to 1120 Waiver Level 2 and Analyst 990 Level 2 based on form type: Employment Code is blank or is NOT equal to "G" or "T" ; or Client Code is NOT equal to "F " or 2, , , , Alien Student - restricted work authorization, Improper use of W-2 indicator by provider, Voluntarily dropped (filers request/deceased provider), IDT Indicator with TC 971 Action Codes 501, 506, 522, 524 appears on the Initial Suitability case, IDT Indicator with TC 971 Action Codes 501 or 506 appears on the Continuous Suitability case. Information about the new event will be included on the official Record of Arrest (RAP) sheet. An enrolled agent cant enter the enrolled agent number. 221. r/Accounting. The recipient of the letter (Principals or Responsible Officials) must respond by upload, fax or mail within 30 days of receiving a suitability letter. The case is now closed. Add the comment, Circular 230 applying to obtain e-Services access in "Application Comments" . The Application status can be manually updated from "Deleted" to "Save" allowing resubmission once the documents are received. 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. When submitting letters for review, include the MFTRA report received. When a firm or individual fails suitability resulting in the denial of an applicant or sanctioning, the firm and individual may request an administrative review. Work continuous suitability as normal if any of the following applies: The TIN has been previously worked by IDT. Send firm letter to a Principal other than the one with the issue. When the appeal is received with a valid IA, "Pass" . If adjudication recommends "Fail" or court disposition is needed, send Letter 5881C, (select from drop-down Denial per FBI Data and Initial Denial Firm, if applicable) and address all suitability issues. Alien is defined as "any person not a citizen or national of the United States" and lawfully admitted for permanent residence means "the status of having been lawfully accorded the privilege of residing permanently in the United States as an immigrant in accordance with the immigration laws, such status not having changed" . Each appeal is reviewed on its own history, facts and circumstances. If second line does not agree with recommendation, the case will be returned. Internal Revenue Service Refer to your Lead for final approval or denial. If the application was revised, move firm suitability status to "Pass" and close case. Taxpayers SSN or other identifying information was used without their permission. To verify officers of publicly held corporations, research the List of Publicly Traded Companies on Quick Links. However, if it can be determined that the firm is aware that an individual has been denied, suspended or expelled from participating in the e-file Program and they allow that sanctioned individual to use their EFIN to e-file returns, they are in violation of "Knowingly and directly or indirectly employing or accepting assistance from any firm, organization or individual denied participation in IRS e-file" or suspended/expelled from participating in IRS e-file per Publication 3112. 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. Quote. The applicant will choose the available Provider Options on the "Application Detail" screen. If the new arrest is other than a Major, update the business rule "Not Confirmed" to "No Hit" with additional information. (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. Association, Corporation, Credit Union, Federal Government Agency, Limited Liability Corporation, Limited Liability Partnership, Local Government Agency, Partnership, Personal Service Corporation, Sole Proprietorship, State Government Agency or Volunteer Organization (VITA), Should person be notified for all Application Updates Question, The EFIN is dropped or the office is closed, An individual/firm fails a continuous suitability compliance check, An EFIN is inactivated due to a SBSE field monitoring visit, A new application fails initial suitability for issues with either the firm or Principal/RO, The LDC advises of a court injunction and recommends revocation or there is a match with the SDN listing, Employment Code is equal to "G" or "T" or Client Code is equal to "F" or 2, The application is for a valid State Government Agency. When you have an EFIN, you can streamline their ability to get their refunds in hand. Call the South Dakota Department of Corrections at (605) 367-5190 or (605) 367-5140, as it does not allow prisoner information on the Internet. IDT Indicator TC 971 with AC 501, AC 506, AC 522 or AC 524. If research does not indicate that all returns are posted or satisfying transactions, request the information from the provider. If outstanding balance shows TC 470 with closing codes 90 or 93 and 30 days has passed, send the next letter. If the EIN is found, the provider option will be set to "applied" . IRS enrolls these individuals by submitting a "Rap Back Subscription" . Cases, triggered by Business Rules, are generated that require an assistor to take actions necessary to complete an application. A designated assistor will submit an e-mail to the ISE&S (Industry Stakeholder Engagement & Strategy) group. The assistor will update comments with decision from the Review Board. Do not provide the link unless necessary - refer them to their letter for the link. Document on the "Application Comments" , "appeal forwarded to SDC" . EPPM is responsible for the creation and maintenance of e-file participation rules and the following publications: Publication 3112, IRS "e-file" Application and Participation, Publication 1345, Handbook for Authorized IRS "e-file" Providers of Individual Income Tax Returns. Responses are merely replies to the identified issue(s) and a request for resolution on the information. The appropriate letter will be sent systematically. For BMF accounts, check CC INOLE for Filing Requirement Code 11 (seasonal filer) for Form 941, Employer's Quarterly Federal Tax Return. After the provider completes the application and passes a suitability check, we send an acceptance letter, which includes the EFIN, to the Provider. Individuals who are not a licensed professional (attorney, bank official, CPA, EA, officer of a publicly owned corporation), must be fingerprinted prior to acceptance in the e-file program. If a case is generated for an ITIN on any other type of application, do not send Letter 5882C as it does not apply. This report provides a listing of all EFINs dropped within a specified date range. Individuals in Recheck can't submit additional locations. They receive and process these requests within time frames set by law. Suitability must be "Passed" or "Recheck" , a provider status must be "Accepted" and the EFIN must be "Active" . TIP: To . 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. Update undeliverable indicator from "Yes" to "No" . individuals on the application subject to suitability. Adjudication will recommend either "Pass" , "Fail" , or request "Court Disposition (CD)" if needed. If all outstanding balances are in any valid IA (current or suspended), "Pass" . EMCs may refer firms and individuals, currently participating in IRS e-file, to the SBSE HQ Analyst when information is available indicating the firm or individual is non-compliant with tax filing and paying regulations. Principals and Responsible Officials may be expelled if Criminal Investigation (CI) recommends suspension or expulsion of an individual due to an active IRS criminal investigation or if an individual is currently in prison. For an EFIN compromised due to identity theft, see IRM 3.42.10.14.18, Identity Theft. Based on this arrest/conviction, IRS has determined that this is disreputable conduct. This report provides aged cases assigned to a specific manager/lead. Quote 1.4k MO Author Posted November 28, 2010 Well. are submitted via the EUP only by the LITC coordinator. The denial/suspension date for initial/continuous suitability cases is the date the action is being entered on the application. If the application has been submitted, but there are other primary issues/business rules open and not marked worked, mark the "Resubmission Required" worked and reassign the case to ANSC workgroup. The examples given are not all inclusive. If the individual is currently incarcerated: Update personal suitability for matched individual to "Expelled" , select denial reason of "other" and enter comment "Prison Suspend" . Enter the individual(s) name in the Search By Name feature. The old EFIN associated with the business must be put in "Dropped" status and the application must be deleted. If the provider fails to respond to the Letter 5886C no response proposed sanction letters, research to see if they have resolved their issues. Otherwise, you should save the application and try again later.". Andover, MA 01810. This report is a summary of Rap Back Activity Events classified by seriousness of the crime and adjudication results. The SIDN has nine characters; the first character is the letter "S" followed by eight numeric digits; for example, S12345678. As a courtesy you may include in the letter that any payment for the return or request for an installment agreement can be made accordingly. If the ZIP code is typed incorrectly, enter correct ZIP code and save. 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. Enter comments to show correspondence was undeliverable. . The individuals suitability status will remain in "Pass" , pending the adjudication of the Rap Back event. Appeal recommendations must state whether reasonable cause was established, the appeal was received timely and if the issues were resolved. When information is received that an individual is deceased, move personal suitability of the deceased individual to Incomplete if it is not already in that status due to system update. Those expelled where the ERO e-filed returns with stolen identities will have first level of appeal reviewed by RICS. Each case will go through one review except for "Office of Appeal" recommendations which will go through two levels of review. This report provides a list of fingerprints that have been submitted more than once. This disclosure can occur if a RUP user accesses the system and views application information that they are not authorized to access. Providers use electronic filing publications, such as Publication 3112, IRS e-file Application and Participation, which are available at IRS.gov, as their primary source of guidance. Applicants can visit IRS.gov for more information about Secure Access Digital Identity (SADI). Any credential case not kept by CI are printed and transferred to the leads group for assignment and adjudication. 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. Reasonable cause is based on all the facts and circumstances in each situation. The application analyst will direct the current ULC to an alternate one so EFINs can be issued. Once this is done, the transmission status for all transmitter ETINs on the application will be in "Production" . Reconsideration is defined as the allowance of an expelled individual to request reentry for participation in the e-file program after meeting criteria established by the e-file Participation Reconsideration Review Board (EPRRB). 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. . If there are any reasons why you would not be suitable including criminal history or past failure to adhere to e-filing standards do your best to correct them before applying, or outsource these services to an accredited firm. Update case action to "Suspend" and input 30 days in "Number of Days to Suspend" . Extension of Time for Filing (TC 460) for other than current year or later and no TC 150 present. A CPA must be qualified to practice as a CPA in any state, commonwealth, possession, territory, or the District of Columbia and must not currently be under suspension or disbarment from practice. The assistor must make a determination to either "Pass" or "Fail" and the language for the letters will be included on the Appeal Cover Sheet. . This report is a listing of canceled Rap Back Subscriptions. Scan all paperwork and forward via e-mail to OOAs mailbox *AP-COS-APS-East-BOS ACDS Update Request. If the firm advises in their appeal it wants to remove the individual on the prisoner list from the application, the assistor shall remove the person, update provider option(s) to "Accepted" and issue EFIN and ETIN(s) if applicable. 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. Validate and manually assign the EFIN for a true Not for Profit. The new Principal/Responsible Official must complete the revisions on the application and submit it. 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. See IRM 3.42.10.4.5.1, Personal Credentials Screen for Principals and Responsible Officials. When the IDT Research group receives a referral or suspects circumvention, take the following actions: Research and determine if there is an opened ESAM case. These cases will be generated as the information is received, firm and/or personal suitability will systematically move to Recheck, continuous suitability issues will post as a primary issue business rule and are notated in the description. EROs must e-file five or more returns in a tax season to be eligible. If escalated to Level 2 1120 or Analyst 990 Provider group and disapproved, add comments in "Application Comments" with the reason for the disapproval, send Letter 5881C, (select from drop-down Not for Profit Rejection), update application status to "Submitted in Review". The following procedures must be followed upon receipt of an e-mail from EPPM about OPR suspension or disbarment of individuals from practicing before the IRS. The assistor must notify the lead of a PDT. If the provider provides reasonable cause and no payment or proof of payment is posted to IDRS, issue letter. Information Technology (IT) will produce a file of deceased individuals for EPSS to work and ensure that all EFIN inactivations are done per IRM 3.42.10.14.7.11, Deceased Individuals. 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. This report provides information related to EFINs with IDT. The assistor will recommend the levels of infraction. The applicant will be accepted into IRS e-file when the fingerprint result is returned showing no criminal data and all other suitability checks have been completed and passed. 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. Filing Requirements Who to Contact for Answers: If you have questions and don't know where to get answers, call toll free, 1-866-255-0654. This report provides a count of open and closed cases by manager/lead for each business rule. The three EFIN statuses are "Active" , "Inactive" and "Dropped" . If the individual meets the criteria for an IA, advise the individual to contact Customer Service Department at 800-829-1040 or use our online IA services via IRS.gov to establish the agreement for individual tax issues. Choose the letter you want to send from the Select a Letter Name drop-down. That's it.