See IRM 3.42.10.5, When to Submit a New or Reapply IRS e-file Application. (17) IRM 3.42.10.14.5.2 - added statement about letters and multiple businesses to indicate the potential need to send additional letters. The eligibility date is also inserted in the denial/suspension letters in the following sentence, "You may re-apply to participate on or after (insert eligibility date) or sooner if you resolve the suitability issue(s)" . IRS Independent Office of Appeals (27) IRM 3.42.10.15.1 - updated and clarified procedures for prisoners on new applications, IPU 21U1228 issued 11-04-2021. Select the first letter of the company. Assistors review the new Rap Back Triggering Event to determine the appropriate actions. ASAP-Tax Compliance triggered when an ASAP result indicating a tax compliance issue is returned for that specific EIN or SSN for Initial or Continuous suitability. Proc. An official website of the United States Government. New issues that did not appear through Business Rule results may be identified through research by the assistor. An Online Provider acts as both an ERO and transmitter of self-prepared returns. If a phone call or correspondence is received about an issue where a firm has no other EFIN and they need to use the current EFIN until a new EFIN is assigned, and the caller states they are a member of the immediate family, spouse or child, or from a national account: Reactivate the EFIN and update suitability to "Recheck" . . Inform the caller they must complete a new application and the EFIN will be inactivated in 45 days. EFIN ?? - General Chat - ATX Community Sexual Offender Registry Modification - This trigger will activate when a subscribed NGI Identity is modified within the Sex Offender Registry. The assistor must direct customer to IRS.gov to update their e-file application. 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. Chief of E-file Provider Program Management is responsible for the development and delivery of policy and guidance. NFP EFIN triggered when a Not for Profit program is selected except for IRS Sponsored Business activities containing a valid SIDN. Clerks print the new Rap sheet which provides the detail of the new activity. If adjudication confirms documentation, this is not the same person on the prisoner list or the individual was never incarcerated, add a row to update personal suitability, move provider option(s) to "Accepted" and issue EFIN (ETIN if applicable). 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. If the ZIP code is correct: Enter a valid ZIP code, from the ZIP code/ULC table, nearest to the invalid ZIP code on the application. See IRM 3.42.10.14.14, Levels of Infractions. You may continue to complete this e-file application if you are applying for another provider option. 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. The database is also used to store information for other e-Services products as well. MF returns results using ASAP and results are uploaded to the application on the "Business Rule Results" screen of the individual and/or firm. Primarily used by RICs. Each appeal is reviewed on its own history, facts and circumstances. See IRM 3.42.10.23, Providing Requested/Required Documentation. Efile_Letter_Review used for reviewing letters prior to marking final. Once the application is submitted and required documentation is received, suitability will be completed. If there is no response to LOI, send Letter 5886C, (select from drop-down No Response Proposed Sanction for Individual) to the individual and 5886C, (select from drop-down No Resp/Prop Sanction for Firm/Officer/Partner) to the firm if applicable. The EFIN dropped date appears on the "EFIN Status" screen and "Application Summary" screen. EPSS retains and purges the obsolete paper Form 8633, Application to Participate in IRS e-file Program and any related documentation three years after the EFIN has been dropped per Document 12990, Records and Information Management Records Control Schedules; Tax Administration Wage and Investment see page 434 schedule 55. Research ESAM for associated EFINs, SSN and EINs. If the provider option Reporting Agent was selected on the application and the status is validated on the Reporting Agent File (RAF), the system generates a reporting agent PIN, which is a five digit number, and includes it in the acceptance letter. To apply for an EFIN, you will need: Your name and Social Security number Your bank account information Your tax filing status A copy of your last tax return Information about any loans you currently hold Make sure you have this on hand before you begin the application to streamline the process. (37) Editorial changes were made throughout the IRM such as grammar, word changes. 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. For example, an ERO can simultaneously be a transmitter, a software developer or an intermediate service provider depending on the function it performs. The suitability status changes to "Pass" for TINs with no compliance issues, all supporting documents received, and passed validation or adjudication. The assistor must notify the application analyst of the error, indicating the city, state and ZIP code of the ULC. Update case action to "Suspend" and input 30 days in "Number of Days to Suspend" . 221. r/Accounting. EPRRB will review the correspondence to determine if the individual/firm expulsion decision will be overturned and allowed to reapply to the e-file Program. The "Delegated User" and "Responsible Official" have authorities that the Principal/Principal Consent may assign. if all business and personal tax returns are filed, if all tax liabilities are paid or appropriately addressed (e.g., installment agreement), if there are any fraud penalty assessments, if there is an open IRS criminal investigation, if there are any changes related to FBI criminal records. These issues must be addressed in any correspondence or telephone contact. Any Business Rules with a status of "Not Confirmed" need to be worked. You're SOL on the EFIN application until you clear up the delinquent tax filings and penalties, and even then it may continue to be denied based on suitability check. See IRM 3.42.10.14.22, Procedures for Appeals. This report provides the applications for a specific SSN. You get the knowledge that you have securely filed your taxes. Posted January 1, 2017. The system generates firm or person cases showing the applicant name, status, primary issue, business rule, last update, and process. The VITA business activity is systematically validated through SPECTRM. 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. . The Form 2848 should spell out the specific use such as "e-file appeal" , "e-file privileges" or "e-file purpose" , so that it is clear it is for e-file. 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. If the ZIP code is typed incorrectly, enter correct ZIP code and save. Companies located outside the United States, who do not have employees with Social Security Numbers and are not eligible to register for e-Services, must meet specific requirements to obtain an EFIN. If level three, determine if the suspension or expulsion can be immediate. When cases are generated, they will be assigned to specific workgroups initially. This report provides a listing of all TINs that have been in recheck for more than 45 days. The old EFIN associated with the business must be put in "Dropped" status and the application must be deleted. Level three infractions are grave and could result in a suspension from IRS e-file or other sanction for two or more years (e.g., expulsion). If the EFIN is Inactive for more than 60 days, the EFIN may be dropped. If fingerprinting is needed, the individual can schedule an appointment by accessing the e-file Application summary page and using the scheduling link in the Terms of Agreement Signature(s) & Personal Information section. Update comments to this effect. Send a separate letter that includes details of the suitability issue and appeal rights to the appropriate Principal or Responsible Official. Publication 4557, Safeguarding Taxpayer Data: A Guide for Your Business. An official website of the United States Government. Formal appeal rights will be given to the applicant. Click "Case Action" and select "Suspend" and then follow IRM 3.42.10.6.5.1, Case Action - Suspend. If the provider indicates that the return was previously filed, send a copy of the return with a letter of explanation (faxed copies can be accepted as proof of filing, but dont send for processing). 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. The program updates the ASAP results with a "Hit" or "No Hit" and provides comments in the file when there are hits. Internal Revenue Service To begin the application process, create an IRS service account; Fill out your e-File application online. Proceed to (4), Employment Code is equal to "G " or "T" or Client Code is equal to "F" or 2. It may be recycled and reassigned systematically to another provider after 12 months have passed. E-help will place the EFIN(s) in "inactive" status. It then processes the return information and either forwards the information to a transmitter or sends the information back to the ERO (or to the taxpayer or exempt organization). If fingerprint adjudication was determined by SDC, follow (1) above and mark FPC appeal. Death Notification - This trigger will activate when NGI receives a death notice and associates it with a subscribed NGI Identity. If the appeal proves the individual isnt the same person on the prisoner list, add a row to update personal suitability and move provider options and EFIN statuses to prior status. During a disaster, compliance actions regarding IRS e-file application must not be done on affected providers/applicants when the LOI or a proposed/recommended sanction letter was issued prior to the declaration. When all appeal options have been exhausted forward to the IRS Independent Office of Appeals. Tools sections which allows the user to perform actions such as password maintenance and logging out of the system. If the application is not revised within 30 days, issue letter referencing the telephone conversation and update case to Suspend. Continuous Suitability - triggered when MF Transcript provides a Hit on the TIN. JOIN 2,200+ OTHERS. This report provides a count of ETINs in use and available. Add comments per IRM 3.42.10.4.11, Application Comments. If Citizenship Codes C, D, E, F or blank indicator is present on IDRS, then put the individual into "Recheck" . Insert the following paragraph - "We received information from the Federal Bureau of Investigation (FBI), that indicates you were arrested/convicted for (arrest), on (date) by (arresting agency). Invalid Zip Code triggered when the EFIN is not able to be assigned based on the ZIP code against the table. State Government Agency is only available to EUP users. 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. The appropriate letter will be sent systematically. A file will be sent for assistors to work. Fingerprinting may be required for the individual who has been added. Even if you transfer your business by sale, gift or other disposition, you may not transfer your EFIN. Late filing or late payment history is not part of the criteria however, it may be considered when other ASAP criteria are present. 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. 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. (13) IRM 3.42.10.13(11) and (12) - updated the procedures for name checks based on FBI provided documentation, IPU 21U1190, issued 10-21-2021. Assistors must use IDRS command codes IMFOLE, IRPTR, ENMOD etc., for information that may show IDT indicators or any other information indicating IDT. 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 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. The author cant answer personal suitability questions or sign the terms of agreement for the Principals and Responsible Officials.