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Do not delete the application until a reply is received. Any applicant that is interested in participating in online filing must select Online Provider from the provider options drop-down menu on the "Application Detail" screen of the application. Level two infractions are serious and result in suspension from IRS e-file for one year or other sanction. 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. Check the I agree to the Terms and Conditionsbox. Any rehabilitation and restitution completed. Revenue Procedure 2007-40, 2007-1 C.B. Can only upload documents in the following formats - .pdf, .jpg, .jpeg and .png. You must protect your EFIN from unauthorized use. 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). I applied for a efin and was denied because of a felony i have from 2007. If the applicant is not a valid Large Taxpayer, Level 2 will contact the taxpayer to explain why the application is not accepted. Step 1: Create an IRS e-services Account - Before you can begin the application process, you must apply and be approved for an e-services account with the IRS. If the Asset Code is other than "8" or "9" , the applicant is not considered a Large Taxpayer but may be eligible. Providers can request administrative review. Then use CC FRM49 to input TC 599 with appropriate closing code. If the provider calls after the Undeliverable Mail Code is set, then: Update the address and any other information provided on the application. Update case to "Suspend" - see IRM 3.42.10.6.5.1, Case Action Suspend. If an assistor receives a call from a state applicant and their ETIN was dropped due to the ETIN clean-up only, assign them a new ETIN. See IRM 3.42.10.23, Providing Requested/Required Documentation. The e-file application requires the user to complete all fields preceded by an asterisk and TIN and legal name are verified against Masterfile. The assistor will recommend the levels of infraction. 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. Select the "Documents" tab on the left, select "Folders" , click the "+" by "Public Folders" , click the "+" by "Eservices" and double-click the folder "ESAM-Efile", From here, you can run the required report by double-clicking on the report and following the prompts. Allow 30 days from the issuance of the letter for a signed appeal to be received back, if applicable. Andover, MA 01810, If they are addressing the 2nd appeal, it should be mailed to Send Letter 5883C, (select from drop-down Information Provided - Accepted for Participation) and Letter 5880C, E-file Application Acceptance Letter. See Provider Roles and ResponsibilitiesPDF in Publication 3112 for more details. The tax returns must be secured, if possible. EMCs should contact the SBSE HQ analyst when they need additional assistance. Clerks print the new Rap sheet which provides the detail of the new activity. Using the and information provided from the individual, determine if the individual has satisfied the requirement for a "Pass" decision. Andover, MA 01810. Add notes and comments to the application. 3.3 c. Melalui akun Twitter @kring_pajak. If "Pass" , update application status and "Application Comments" . . Principal Consents have the same authorities as the Principal. 1488 and Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. Add comments to Application Comments, if applicable. 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. For more information see IRM 3.42.8.9, Transcript Delivery System (TDS). Transmitters in accepted status are analyzed. Reissue prior correspondence if necessary. 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. 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" . Click Submit. Credentialed individuals, who receive a letter requesting verification of Professional Status, can upload the documentation on IRS.gov or fax it to Andover at 877-477-0567. When CI failed an individual, and that person is found using an EFIN from another e-file application, refer the case to your lead. For existing provider, update provider status to "Revoked" with denial reason of "SDN Revocation" and input the appropriate comments. (7) IRM 3.42.10.7 - updated procedures for working not-for-profit rejection cases for clarification. Sitemap, Need Tax Help? If not suspended, another case will reopen in another 45 days with the same primary issue. No return posted and MF status 02, 03 or 04 on any of the last six tax modules on record and the extension has expired. and the issues are not resolved, letter 5883C/5877C, proposed or recommended sanction, and 5876C, proposed or recommended sanction to firm, if applicable. They may select one or a combination of the following provider options: This option is only available to an assistor. 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. 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. Hold ESAM case open until you receive a response. When the response is received back from SDC, complete Form 14629, First Appeal- Suitability Recommendation. This report provides a listing of all EFINs dropped within a specified date range. Can the issue (seriousness of the crime) be reduced by the time frame? E-file application authors must input Authorized Users on the application: Principal: Generally, is the individual owner of a sole proprietorship, officers of a corporation, partners in a partnership or a person for another entity who is authorized to act for the entity in legal and/or tax matters. A defaulted installment agreement with no reasonable cause or explanation. When a definite match is found, the assistor will take the following actions: If new applicant, update the provider statuses to "Rejected" , select reason for denial as "Other" and enter comments, "SDN Revocation" . Individuals in prison are restricted from participation in IRS e-file while incarcerated. When documentation is received proving citizenship, even if IDRS CC DDBOL/MFTRAU is not updated, pass. See IRM 3.42.10.14.22, Procedures for Appeals. Stakeholder Liaison (SL) is the main conduit for reporting of data breaches, however the breach may be discovered in other areas of the IRS, including EPSS. If upholding the fail, send Letter 5899C, (select from drop-down SDC Appeals Denied). . Provider Statuses are listed below with a description: Revoked applicants cant appeal or reapply. If balance is not reduced below send letter. . These cases will show the primary issue first, as determined by the system to be the highest priority. Potential EROs who purchase an existing e-file business must apply for a new EFIN. When working continuous suitability, research should be confined to the TIN(s) in "Recheck" status. eFile Provider Suitability Recheck Report. Professional Status or fingerprinting needed, Personal suitability questions need to be answered. Also see Pub 4557" . If not expelled, prepare letter advising the customer that they dont meet reconsideration for an expelled individual/firm. using the Document Upload Tool located on IRS.gov. New participants who are fingerprinted, accept the new terms of agreement and pass suitability are enrolled in Rap Back Services once the application goes to complete and an EFIN is issued. This report provides a list of fingerprints that have been submitted more than once. Proc. Assistor will update provider option to "Rejected" for initial suitability, for both a new and reapply application. MF returns results using ASAP and results are uploaded to the application. The application is comprehensive, but you can save the information, take a break and continue to fill out the application when convenient. How to obtain an EFIN from the IRS - Intuit ASAP-Identity Theft triggered when an ASAP result is returned for that specific EIN or SSN. EFIN XXXXXX inactivated. 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. This application is lengthy and can take up to 45 days for approval. The assistor will enter comments for all e-file monitoring reprimands and warnings. These cases are generated because SWD only applications do not go through suitability and are not supposed to be filing production returns. Currently, these application types are Circular 230 and Low-Income Tax Clinic (LITC). ASAP checks for a Date of Death on the Data Master 1 (DM1) file. If the application is a valid state government agency, update business rule status from Not Confirmed to "No Hit". Efile Worklist Aging (cases by manager/lead SEID). Business rules triggered generate cases in the specific workgroups, based on the primary issue, are as follows: ANSC_Lead_TE_Clerks currently includes no cases triggered by business rules. If it appears the Preparer Tax Identification number (PTIN) has been impacted, inform the caller they may file Form 14157, Return Preparer Complaint. This role only allows view access of the application within the EUP. Accountants who work a normal 40 hours and make a good wage, please let us know you exist. Review the time frame on the (see The Adjudication Process) carefully to determine the risk level of the conviction. If denied, you must file a completed Form 8948 for every paper tax return you file. When a user adds the reporting agent provider option to the application, the system will validate that the EIN entered on the application has at least one Form 8655, Reporting Agent Authorization, posted to the Reporting Agent File (RAF). 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 adjudication confirms documentation does not prove the individual is not the same person or never incarcerated, send Letter 5883C, (select from drop-down Response to First Appeal Denied) to the individual and firm (if applicable). Once you locate the company, select profile, then click on company profile and you will see the officers listed under Executives. Use Form 14632, Electronic Filing Suitability Scheme Development Center Referral, to forward the appeal to SDC for their review/recommendation. The eligibility date(s) must be updated to the current date before the applicant can reapply. If outstanding balance shows TC 470 with closing codes 90 or 93 and 30 days has passed, send the next letter. notate in "Explanation" the issue and which EFIN the letter was generated from. An enrolled agent may submit a copy of a current active enrollment card issued by the IRS or provide their enrolled agent number. Review the comments to see if prior Business Rule issues were identified. Once a "Reapply" application is submitted: The application status will update from "Complete" to "Submitted Pending Documents" . You can refer them to the IRS FOIA Guide available on irs.gov for more detailed information. Suitability is the process used by the IRS to determine if the firms and individuals listed on applications are appropriate to electronically file. Research application comments, summary page, comments, EFIN status and eligibility date to determine if the applicant is eligible to reapply. The firm must obtain an EFIN for each firm location as described above. Once the application is submitted, each 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. After verifying professional status select a professional validation status from the drop-down menu: The current date is the professional validation status date. A Sole Proprietor is updating the application to include an EIN. If TAC has verified the identity, they will input comments on Accounts Management Service (AMS). Each new Principal and Responsible Official must respond to the three suitability questions: Have you been convicted of a felony in the last 10 years? 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. Statuses, shown on the Application Summary screen are: "Saved" : application has been started and saved, "Submitted pending documents" : application requires credentials to be verified (case is generated) or fingerprint results populated, "Submitted new" : new application that does not have documents pending (Credentials validated or FPC results of "Data" or "No Data" ), "Submitted pending review" : IRS is reviewing the application and research is being conducted, "Completed" : all processing is finished and an EFIN and ETIN, if applicable, is assigned, or applicant is denied participation. 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. The "Application Summary" is a one-page overview of the application based on the data input and the status of the application data fields. See IRM 3.42.10.14.7.12, Citizenship Literal. The letter must be sent to the individual who was contacted by telephone on a compliance issue and who will provide the necessary information to satisfactorily resolve the issue. The EFIN extract is a file of valid EFINs generated by the system and sent to MeF daily. Choose the letter you want to send from the Select a Letter Name drop-down. Inactivate the EFIN(s) and ETIN(s) on the application. If there is more than one person on the e-file application send Letter 5899C, (select from drop-down Prisoner Suspend Firm) to each Principal of the firm. (17) IRM 3.42.10.14.5.2 - added statement about letters and multiple businesses to indicate the potential need to send additional letters. If there is only one Principal on the application send a letter only to the Principal. Pass, upon receipt of the return. After exhausting appeal rights and the expulsion is sustained, IRS has revised its expulsion policy to provide an expelled individual recourse for reconsideration. All reports are generated from the Business Objects Enterprise (BOE). The correspondence must address all suitability issues including any new issues identified through IDRS research. A case is generated when specific transactions appear on a tax account that would impact suitability. After the provider completes the application and passes a suitability check, we send an acceptance letter, which includes the EFIN, to the Provider. IDT Indicator will appear on ASAP when a case is generated. When undeliverable mail involves a national account, including franchises, an interaction is sent to designated assistor and/or lead to submit an e-mail to the ISE&S (Industry Stakeholder Engagement & Strategy) group on a weekly basis containing the national accounts with undeliverable correspondence. The application status moves from "Submitted Pending Documents" to "Submitted Reapply.". When necessary documentation is processed, credentials verified or fingerprint results populated, the application status will systematically update to the next status. Any text that is highlighted can be edited as needed by selecting the pencil icon in the "Edit" column. This is known as an "Administrative Review" . 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. 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. IRS e-file publications located on IRS.gov are: Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, Publication 1436, Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Individual Tax Returns, Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors, Publication 3112, IRS e-file Application and Participation, Publication 4163, Modernized e-file (MeF) Information for Authorized IRS e-file Providers for Business Returns, Publication 4164, Modernized e-file (MeF) Guide for Software Developers and Transmitters, Publication 5078, Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Business Submissions, Publication 5293, Protect Your Clients; Protect Yourself - Data Security Resource Guide for Tax Professionals. If the answer is "Yes" , input the DBA Name or EFIN number. Suitability checks for new applications are normally completed within 45 calendar days of submission if all necessary documentation was provided and processed. The user enters the requested information for the application. Level one infractions are minor infractions that may result in the issuance of a written reprimand or other sanctions. An official website of the United States Government. When the IRS receives your application to participate in electronic filing, they will send you a letter with your EFIN included. Policy Owner: Director, Electronic Products and Services Support. 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. 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. Most sole proprietors are not true software developers. (34) IRM 3.42.10.24 - changed title and updated content as current name related to legacy process as did some of the statements. An example of an infraction warranting immediate suspension would be a fraud conviction or investigation by Criminal Investigation. The assistor will pursue balances due in MF status 21 only when working initial suitability cases or in conjunction with other issues when working continuous suitability cases except for MFT 35.