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). A designated assistor will submit an e-mail to the ISE&S (Industry Stakeholder Engagement & Strategy) group. If professional status cant be confirmed or documentation is needed, send Letter 5882C, (select from drop-down Unable to Verify CPA/Attorney Banking Official or OPOC). If an entity changed its organizational structure, requiring the use of a new or different TIN, it must submit a new application by selecting "New Application" . If the assistor cant validate a "Not for Profit" business activity, add Application comments, send Letter 5881C, Not for Profit Rejection, advising a new application is required. 3 Solusi Mendapatkan EFIN yang Hilang atau Lupa. If the case goes back to "Working" again, and the application has not been resubmitted, delete application, enter comments, "Firm did not respond to the letter or inactivation of EFIN" and close case. Want Addition - This trigger will activate when an NGI identity is entered into the Wanted Persons file or Immigration Violator file. 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. See OOA IRM 8.7.13, e-file Cases on IRM Online for additional information. Only a Principal, Principal Consent or Responsible Official with delegate authority may add or delete another Principal or Responsible Official. If all requested information is received for a suitability issue, Andover e-help Desk will work the case in accordance with suitability procedures. If there is no issue on a firm, the suitability status moves from "In Process" to "Pass" . If an EFIN is compromised, we will attempt to contact the firm, inactivate the EFIN, issue a new EFIN and notify the firm in writing. Assistor will go to the associated incident to document the action taken. Clerical will create an incident in EHSS for each RAP sheet requiring adjudication using Product Type = Adjudication and Problem Type = FPC ADJ. responses to letters of inquiry (LOI) or appeals. (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. This process includes an initial review by the office proposing the sanction and a subsequent review by the IRS Independent Office of Appeals for suspensions and expulsions. If VineLink is unavailable, you can use https://www.usa.gov/corrections. If BOD: CD is not equal to LM or TE, then check ENMOD to verify the form type. Resident Aliens and Form 8938: How to Comply With FATCA Reporting Requirements for Offshore Assets, Common Mistakes to Avoid During a Shareholder IRS Audit: Tips from Tax Experts, Understanding FBAR and Form 8938: A Guide to Offshore Asset Reporting. 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. There may be times when the IRS is notified, or uncovers, through internal sources for example CI, RICS, and RAAS (Research, Applied Analytics & Statistics) that an EFIN has been compromised by either advertent or inadvertent actions. Review the comments to see if prior Business Rule issues were identified. Once the address has been updated, continue to follow normal suitability procedures and send the appropriate suitability letter. Visit the website of the Office of Employee Protection (OEP) for a list of TIGTA field division addresses and phone numbers. The suitability letter tracking report is used to monitor these accounts until a new address or contact has been established for the provider. This report is a listing of all applications that the current application status is "Resubmission Required" . Visit the IRS E-Services page This report provides information related to EFINs with IDT. Select a Principal on the application and send Letter 5550, Resubmission Required Provider Option (if not already issued), and suspend the case. On the "Suitability Status" screen, update suitability for the firm, Principals and/or Responsible Officials to "Recheck" . Posted January 1, 2017. The Circular 230 individual must be the "Principal" , "Responsible" Official and "Primary Contact" . Update the Undeliverable Mail Code to "No" . Date of Death Exists for RO/Contact - triggered if the weekly DM1 check indicates a date of death for the TIN. 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. In addition, some TRIDOCs were moved and reorganized. ASAP is used for new, reapply and revised applications. Assistors will go to "FPC Results" screen and add a comment documenting whether the adjudication resulted in a Minor, Moderate, or Major followed by a hyphen "-" . If multiple or repeated infractions are identified, consider if the infractions meet the criteria for the next higher level of Infraction. Efile_Letter_Review used for reviewing letters prior to marking final. Ensure to check for Manually Monitored Installment Agreements (MMIAs) and Private Collection Agencies (PCA) as they are considered legitimate IAs. The individuals suitability status will remain in "Pass" , pending the adjudication of the Rap Back event. If all outstanding balances are in any valid IA (current or suspended), "Pass" . Applying for an EFIN can be a complex process, but its also well worth it for entities that intend to work as tax preparers. 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. Inform the firm that if the death resulted in a change in business structure, it may need to obtain a new EIN and complete a new application. View "e-file" application, AVEA (ESRV-APPL-EFILE), is the most selected role associated with application usage. If the applicant/provider is matched with the SDN list, send Letter 5899C, (select from drop-down Revocation Provider). Criminal Related Activities can include the following information: Criminal Retain Submission (new criminal activity). If the answer is "Yes" , input the DBA Name or EFIN number. When undeliverable correspondence is received, other than suitability letters: If there is a USPS NCOA, which indicates a new address on the correspondence, change the address on the e-file application and indicate in comments that this is being done based on USPS NCOA and reissue the correspondence. The employee benefit program may or may not be a newly created volunteer organization or a volunteer organization with existing coalitions, partnerships or other SPEC initiatives serving as a not for profit business entity. A Large Taxpayer does not function as a third party in submitting returns and they can only e-file returns for themselves. Electronic Products & Services Support When a firm has a data breach, it is necessary for the EFIN to be inactivated to protect revenue for the IRS. 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. How to Apply for an EFIN & What to Do If You're Denied The types of crimes committed the impact on IRS e-file program. If you are threatened, harassed, or forcibly interfered with during or related to the performance of official duties or have been assaulted you must report it to your local Treasury Inspector General for Tax Administration (TIGTA) office per IRM 25.4.1.2, Reporting to TIGTA. You can refer them to the IRS FOIA Guide available on irs.gov for more detailed information. If no suitability issues exist, and an EFIN is either active or inactive, enter on the application comments suspended or disbarred by OPR indefinitely, include the date and close incident if applicable. If a Responsible Official fails because of initial or continuous suitability review, the suitability status for the SSN is updated to "Fail" . Send case through IDT Research Group to RICS for decision. However, if additional research discovers other issues, include them all in the LOI (e.g., balance due, missing returns in status 02, 03 and expired 04, fraud penalties assessed). For enrolled agents, their number will auto populate. Send Letter 5877C, Proposed Sanction for Individual and/or Letter 5876C, Proposed Sanction for Firm. Ok thanks they sent me a letter saying it's a delay in processing my application I should hear something from them within 30 days. A banking official must submit a copy of their bonding certificate and proof of fingerprinting within the last two years. Quote. Add outstanding issues and a statement stating the appeal is not signed. Director, Electronic Products and Services Support Denied EFIN application appeal questions I recently received a letter from the IRS stating my EFIN application was denied due to several drug charges that happened in 2007. The firm owns the EFIN. An officer of a publicly owned corporation must 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. Understanding the benefits goes a long way toward making the complex process of applying for an EFIN seem worthwhile for companies of all sizes. Hold ESAM case open until you receive a response. The assistor must add comments indicating the suitability issue(s) and the action(s) taken in "Application Comments" and "Notes" . Complete suitability recommendation for appeal. Additionally, assistors not familiar with a countrys code may employ a Google search to determine the country. This report provides applications in a submitted state for more than 30 days. When the IDT Group receives the interaction, they will use the IDT Research Desk Guide to determine if the case should be referred to RICS, CI or other areas. Step 2 - Submit your application to become an authorized e-file provider. Choose the letter you want to send from the Select a Letter Name drop-down. Click on the Firm/Person name link to access the "Business Rule Results" screen. When the result of the FPC check is "Duplicate" an Application Case will be generated. When generated, these will be assigned to the workgroup identified. The assistor will review the Scheme Development Centers recommendation for appropriate and specific language for the denial/sanction letter. This form is forwarded to the business unit records coordinator and area records manager. Send Letter 5899C, (select from drop-down Prisoner Denial Individual) to the Principal and/or Responsible Official who matched with the prisoner list as described above. If a cross-reference SSN is found, check CC IMFOL under the cross-reference SSN for a joint return. Software Developer EFIN triggered when SWD provider option is the only provider option chosen. Providers need an EFIN to electronically file tax returns. See IRM 3.42.10.5, When to Submit a New or Reapply IRS e-file Application, to determine who must submit a new application. If supporting information/documentation requested is not received within 48 hours, send Letter 5876C, select from drop-down Continued Participation (LOI). Do not escalate if comments state 971 issue already worked. of Treasury server and match information from all applications, with provider option status of applied or accepted, against firms and individuals on the SDN List and generate a case with the primary issue "Present on SDN List" . Once a "Reapply" application is submitted: The application status will update from "Complete" to "Submitted Pending Documents" . Other Business Rules that will be triggered and generate cases are: RESUBMSSN_PENDING_45_DAYS - triggered when the application is in the Resubmission Required status for 45 continuous days. For example: Undeliverable (UD) mail comment may state, "Letter of Inquiry (LOI) returned UD. The application tracking number should be included with the documentation. This includes processes and procedures related to: Creation and maintenance of e-file applications. If the applicant is not a valid Large Taxpayer, Level 2 will contact the taxpayer to explain why the application is not accepted. The applicant must designate this person as the "Key Person" on the application. If there is no indication that the provider is a seasonal filer, proceed with research. An EFIN can be considered compromised when it is being used by an unauthorized user who is not listed on the application. Generate an EFIN from the EFIN status screen. The firm may or may not know that this individual has been denied, suspended or expelled from participating in the e-file Program. Firm and personal suitability status moves to "In Process" . When you have an EFIN, you can streamline their ability to get their refunds in hand. Research application comments, summary page, comments, EFIN status and eligibility date to determine if the applicant is eligible to reapply. EFIN verification is required before you can enroll in Pay-by-Refund. 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. Complete appeal cover sheet with either "Pass" or "Fail" . The firm must choose the Tax ID that they operate under by selecting "EIN" , "SSN" or "Not Required" and then their Business Structure described below: The firm will then input the following information: Firm/Organization Legal Name*; if SSN chosen, they will input their First Name*, Middle Initial and Last Name*. This process is called suitability. TIP: To . 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. The IRS categorizes infractions as level one, level two and level three. Cases are worked following continuous suitability processing procedures. . Can I be denied from getting a tax ID? | GovDocFiling Sanctions may restrict or revoke the e-file privileges of a provider. The firm will need to answer, "Do you own or operate website(s) through which taxpayer information is collected, transmitted, stored, or processed?" 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. When reviewing the FBI report for arrest/conviction, ensure each arrest is carefully reviewed and there is a disposition/conviction listed. FPC returned from FBI as Duplicate triggered when the FBI response for a FPC is Duplicate. Applications can only be submitted by the Principal, Principal Consent or Responsible Official with designated authority. For CPAs and attorneys, the state, license/credential number and expiration date will populate for up to five credentials. If there is no new address, and the application is not VITA: Place the EFIN and any associated ETIN(s) in "inactive" status. Update the comments field after selecting "Save" , "No response to previous letter, list all suitability issues and EFIN number" . My IRS EFIN was assigned. If CC BMFOL has "N" (for no return posted) and no status, pass. When an individual who is subscribed to Rap Back is no longer in the program, a "Subscription Cancellation" must be processed. Generate the appropriate letter, complete the recommendation in full and route entire case to second line for review. If the appeal is received after 30 days and the individual/firm. Use Form 14632, Electronic Filing Suitability Scheme Development Center Referral, to forward the appeal to SDC for their review/recommendation. Send a Letter 5876C, (select paragraph Continued Participation LOI) to the firm including all open issues (Continuous Suitability ESAM cases), if applicable, when neither RICS nor CI recommends immediate sanction to identify potential straw person case where someone has been identified. The IRS may take several days to verify and approve your information, so it is important to plan accordingly. This report provides a listing of individuals subscribed to Rap Back. When RICS, CI, RAAS, or other appropriate areas recommend expulsion of the Provider based on a stolen identity used to obtain an EFIN or submit a return using that EFIN, take the following action: Update all associated TIN(s) Suitability Status to Expelled. (18) IRM 3.42.10.14.7.2 - changed time frame for freeze code referrals from one year to six months to agree with current procedures. An IRS sponsored Not for Profit business activity applicant should include the SIDN on the Doing Business As line. Any cases assigned to them will appear in the list. 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. See IRM 3.42.10.15.2, Procedures for Incarcerated Individuals on Active Applications. 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. The assistor must request that they provide to the Andover e-help Desk a copy of a court order that indicates they are no longer enjoined from filing returns. Contact your SPEC Area Analyst.". Once the application is submitted and required documentation is received, suitability will be completed. When ERO is added to an application with Online Provider, assistors must use the following steps to issue a regular EFIN: On the "Application Detail" screen, add ERO. The file includes the information sent by Andover plus their case memorandum. Here are examples of letter paragraphs used for Citizenship. Embedded in the scheduling link is a Unique User ID (UUID) and program code which is required to schedule an appointment. Sexual Offender Registry Deletion - This trigger will activate when a subscribed NGI Identity is deleted from the Sex Offender Registry. If the TIN is compliant: edit business rule of "Not Confirmed" to "No Hit", update personal/firm suitability status to "Pass" and add "Notes". If BOD: CD is equal to TE, the applicant is a Tax-Exempt Organization. You get the knowledge that you have securely filed your taxes. If the letter is satisfactory, save the letter. Suitability checks may include an FBI criminal background check, standard background check (Accurint check), credit history check, IRS tax compliance check and prior history check for compliance in IRS e-file. PTIN/EFIN Assistance | Keystone Tax Solutions If the provider does not provide reasonable cause or payment, issue letter. 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. When proof of payment is received showing the payment was made timely and eliminated the balance due, reasonable cause is not necessary. Comments cant be deleted by either user. The system doesnt issue an acceptance letter for submitted applications. Enter comments and continue processing the application to issue the EFIN and ETIN. The EFIN clean-up identifies and inactivates EFIN(s) of EROs who applied to participate in IRS e-file but have not submitted any returns during the current or preceding two filing seasons. "No Data" - findings with no history are received back from the FBI. and the issues are not resolved, letter 5883C/5877C, proposed or recommended sanction, and 5876C, proposed or recommended sanction to firm, if applicable. 1488 and Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. Select a status, as of the effective date. A "Rap Back Activity Event" notification is sent to ESAM from the IRS authorized vendor communicating that a new Rap Sheet is available for a subscribed e-file participant. If the provider provides reasonable cause and the payment/proof of payment is posted to IDRS, "Pass" . . The middle initial is not part of the matching process so should not be considered when researching for potential matches on ESAM. According to IRS Publication 3112, the IRS may suspend or expel a Provider from the e-file program for "violations of IRS e-file rules and requirements that, in the opinion of the IRS, have a significant adverse impact on the quality of electronically filed returns or on IRS e-file." Input all required information, obtained from documentation provided, on the application. Applying for an EFIN takes an average of 45 days and may involve some complexity, but that does not necessarily mean it is a complicated process up front. Close case. If there are complex issues or multiple issues that could not be easily addressed during a telephone inquiry, send Letter 5876C, (select from drop-down Continued Participation (LOI)). L2 REG DECEASED triggered if the PTIN Status Indicator is equal to "Deceased" and individual is registered for e-Services. 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. Credential cases with no data continue with normal processing. On the recommendation, use the postmark date to determine the timeliness of an appeal. The credentials for attorney, CPA and EA can be destroyed after they have been entered into the application. Level one infractions include violations that would: Have little or no impact on the quality of electronically filed returns or on IRS e-file, Be a non-compliant issue that was self-corrected prior to IRS intervention, Be a procedural infraction of the above criteria. Select "Add New Location" from the dropdown menu. If a response is received to either of the letters and the supporting documentation indicates the individual is currently incarcerated (BOP, VINELink or Corrections Departments by State), send Letter 5899C, Prisoner Suspend Individual. Level 2 will add comments in the EHSS Incident explaining why the applicant does not qualify as a Large Taxpayer and refer the Incident back to the ANSC Lead Group. Each appeal is reviewed on its own history, facts and circumstances. 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. If there is only one Principal on the application send a letter only to the Principal. Delegated User: Person authorized to perform e-file application related duties or access e-services. Depending on the letter, you may need to select person or firm from the drop-down because many letters can be used for either. Foreign Filer TCC business rule; not used for e-file application. Also, added procedures about working cases where the TIN was compliant as the section only addressed procedures for those non-compliant. If denied, you must file a completed Form 8948 for every paper tax return you file. The e-file application process requires specific info a little similar to the ptin application as well as a submission of fingerprinting. Your application must also include Principals who are authorized to act for the entity in legal and/or tax matters. Individuals expelled because of incarceration will not be able to reapply until they call the e-help Desk, as they will not have an eligibility date. See IRM 3.42.10.14.8, Suitability Procedures After Research, for specific pass/fail instructions. 3.1 a. Cetak Ulang di KPP. Accountants who work a normal 40 hours and make a good wage, please let us know you exist. eFile Provider Suitability Recheck Report. (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. The ETIN dropped date appears on the "ETIN Status" and "Application Summary" screens. Now that you have an Electronic Filing Identification Number, you can begin to e-file. See IRM 3.42.10.14.14, Levels of Infractions. See IRM 3.42.10.6.1.2, Automated Suitability Analysis Program Results and IRM 3.42.10.6.1.3, Automated Suitability Analysis Program Results With Not Confirmed Business Rule. Document on the "Application Comments" , "appeal forwarded to SDC" . Being able to e-file can also significantly decrease the stress you may otherwise experience around tax time each year. Each individual who is listed as Principal/Responsible Official on the application must be a U.S. Citizen or an alien lawfully admitted for permanent residence (legal resident alien) at the time they sign/submit their application. There is a change to the Principal or Responsible Official such as adding an individual, deleting an individual or changing information concerning a current individual. The case should be assigned to the IDT Team for further research. 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. Do not provide the link unless necessary - refer them to their letter for the link. Get your EFIN for your Tax Preparation Business - ArticleCity.com At this time, only new applicants are subscribed to Rap Back. Input TC 599 with the applicable closing code on each tax period to indicate the return(s) were secured. You may continue to complete this e-file application if you are applying for another provider option. 1488. We assign an EFIN to identify firms that have completed the IRS e-file Application to become an Authorized IRS e-file Provider. This report provides a count of applications in different application statuses based on the system submitted new, submitted revised, submitted reapply and complete. If the assistor receives a message at the bottom of the BMFOLO screen that reads, "no exempt organization information is available for this account" , the assistor assigns the EHSS Incident to Analyst 990 Provider Group and adds in Application Comments, "IM# Elevated to Analyst 990 for decision" .
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