See IRM 3.42.10.26.1 EFIN Drop Program. Complete appeal cover sheet with either "Pass" or "Fail" . Without a valid signature, the appeal is incomplete. The citizenship status choices are: "Yes" , "No" (US Citizen) or "Legal Resident Alien" . Criminal Related Activities can include the following information: Criminal Retain Submission (new criminal activity). If the Provider needs to have an EFIN dropped because the location is no longer in business or active in e-filing, it selects "Close Office" after logging into the specific application. The author can also add them prior to initial submission. A case is generated when specific transactions appear on a tax account that would impact suitability. The user must select "Add" and then "Principal Consent" from the drop-down and enter the first name, middle initial, last name, name suffix, title, SSN and e-mail address. Select edit in the Validated Credential(s) to confirm. If there is proof that a current provider listed as Large Taxpayer is not acting as a Large Taxpayer such as filing Forms 1040, case should be referred to appropriate Level 2 provider. The IRS categorizes infractions as level one, level two and level three. Individuals in prison are restricted from participation in IRS e-file while incarcerated. Each case will go through one review except for "Office of Appeal" recommendations which will go through two levels of review. Assistors will perform the following review of case material: Verify appeal was received timely within 30 days from date of the letter. Once the address has been updated, continue to follow normal suitability procedures and send the appropriate suitability letter. If all outstanding balances are in any valid IA (current or suspended), "Pass" . Hold interaction open until you receive a response from the ISE&S employee. Not for Profit business activities default the application status to "Submitted New" and generates a case with a business rule of NFP EFIN. "E-file Letter Review" is a workgroup that saved letters can be sent to for review. In addition, checkbox 4 must be selected. Having an EFIN is critical if you want to grow your tax preparation business. All links to validate credentials can be found on the EPSS portal Quick Links. Then, at a later date, they will send you a second letter indicating whether or not you have been approved to participate in the e-file Program. Not for Profit business activities include Large Taxpayer, Employee Benefit Program, IRS sponsored, VITA, Military Bases, TCE and State Government Agencies. 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. ORG_SUIT_QUESTIONS_CHANGE triggered if the entity changes the answers to the firm suitability questions. 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. TINs which are in "Pass" do not need to be reviewed with the exception of a spouse. Once the essential people are approved for e-services, your firm can begin the application to become an Authorized e-file Provider. Assistors review the new Rap Back Triggering Event to determine the appropriate actions. Update case to "Suspend" - see IRM 3.42.10.6.5.1, Case action Suspend. Delete the Principal/Responsible Official with suitability issues. The misuse of EFINs and ETINs compromises the integrity of IRS e-file and the Authorized IRS e-file Provider program. Clerical will create an incident in EHSS for each RAP sheet requiring adjudication using Product Type = Adjudication and Problem Type = FPC ADJ. If working appeals and the ERO states that the balance has been previously paid, but the payment has not posted to IDRS, send the next letter including the Accounts Management phone number, 800-829-1040, for payment tracer assistance. The individual or firm suitability is "In Process" and a case may have already been generated, if fingerprint results returned data that has not been adjudicated or the professional credentials has not been validated. Update case to "Suspend" - see IRM 3.42.10.6.5.1, Case Action Suspend. If TC 520 is not present on all balance due accounts and the cumulative balance on which the TC 520 is not present (or has been reversed) , send the appropriate suitability letter to resolve those accounts. If no indication that provider is liable to file, pass and input TC 590 or TC 591 with applicable closing codes. The LDC will coordinate as necessary with headquarters and OPR prior to providing an e-file revocation request to e-help if the individual is a return preparer with a PTIN. This information will only be necessary if the applicant states they have a mailing address different from the physical address and/or they are not open 12 months of the year. If it is unable to assign one due to unavailability within the given ULC, a case will be generated in the "E-file Application Review" workgroup, with the business rule "Unavailable EFIN" . Currently Not Collectible accounts (TC 530) with the following closing codes: 03, 09, 10, 12, 13, 37, 38 and 39. If proof is not provided, ensuring due process, see IRM 3.42.10.14.8, Suitability Procedures After Research, for pass/fail specific instructions. Using an EFIN of a firm whose structure changed due to the death of a Principal listed on the application. However, if the balance due is business related, advise them to call 800-829-4933. 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. Each case is required to be reviewed base on its own history, facts and circumstances. Update the eligibility date(s) to the current date. Schedule a consultation to find out if you qualify for an IRS hardship program it only takes a few minutes! 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. 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. So, the IRS takes the time to investigate a tax preparation firm and the employees that will use the system thoroughly. Currently, these application types are Circular 230 and Low-Income Tax Clinic (LITC). 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. 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. This report is a summary of Rap Back Activity Events classified by seriousness of the crime and adjudication results. The system turns this indicator on and off. If you notice that a Provider Option was added, send Letter 5550, Resubmission Required Provider Option. The "Application Case Overview" screen will show the Business Rules triggered with the primary issue being first. At one time EPPM requested to be notified of these cases to determine the risk factors involved. 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. An entity code on MF identifies individuals and businesses that participate as EROs, Transmitters and Reporting Agents, etc. Credential cases with data are sent to SDC/CI via an e-mail with a list of names and SSNs. This determination will be the last action on cases for EPSS adjudication. The following requirements must be met by the new applicant: The recipient must submit new application, be fingerprinted if necessary, and meet current suitability requirements. Check CC INOLE for a spousal cross-reference SSN. If the individual is on the prisoner list, see IRM 3.42.10.15.1, Procedures for Incarcerated Individuals Submitting New Applications, to confirm prisoner information using the inmate locator tool. If no response, follow IRM 3.42.10.14.10.1.1, Failure to Respond to Suitability Letters. Enter comments to show correspondence was undeliverable, the suitability issue remains and EFINs/ETINs inactivated. This will ensure that this office(s) will be allowed to participate while the Principal/RO responds or appeals the denial decision. Using an EFIN owned by a previous employer. 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. Sole Proprietorships are not transferable. The system identifies currently incarcerated individuals by matching individuals on the prisoner list with individuals whose suitability is other than failed using SSN, name control and date of birth on "submitted" and "active" applications. If the Business Rule shows a literal "Citizenship Code C, D, E, F or Blank" , the assistor will research CC DDBOL to verify the citizenship code. Then search the Office of Foreign Assets Control (OFAC) by name or entity. The letter is sent to inform, the firm/individual of an issue we have identified. The IRS wants to ensure that individuals who hold an EFIN will use it ethically, to aid others in tax prep and submission, and not for illegal or unethical purposes. The system associates a ULC to each application based on the ZIP code of the physical address on the application. Once "Saved" is selected, the user will have an association to the application, and can take appropriate action. The chart below shows the fields that need to be completed for each authorized user with an asterisk (*) being required. Make complete copy of all paperwork and give case to designated OOA assistor. If additional information arrives from Provider after the first level of appeal has already provided a recommendation to sustain their opinion, include this new information in the referral to OOA when and if the provider responds to the first level appeal denial. Do not issue the next letter or fail suitability until a new address is identified. Potential EROs who purchase an existing e-file business must apply for a new EFIN. If required fields are missing or incomplete, an error message identifying the missing information will be displayed that links to the issues needing correction. The current suitability criteria are used to generate a case for the firm and individual. See figures below for these codes. 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 "-" . Update application comments with actions taken. You only need one EIN per business, and the same number stays with your business for life, unless certain large-scale changes happen such as changing the structure of your entity. contain LITC in the Doing Business As (DBA) name - usually at the end. See IRM 3.42.10.14.14, Levels of Infractions. The assistor will close the Incident, add comments and continues to process the application. When cases are generated, they will be assigned to specific workgroups initially. Proceed to (4), Employment Code is equal to "G " or "T" or Client Code is equal to "F" or 2. Step 2 - Submit your application to become an authorized e-file provider. If the appeal is received after 30 days and the individual/firm. To start a new application or add an additional location: Select "New Application" from the drop-down and select "e-File Application", Select "Search" , from the drop-down menu, Select "Application" from the drop-down menu, Under the "Search Criteria" use "Search By" application type with a "Value" of" e-file Application" from the drop-down menu, Select additional criteria as needed to refine the search. If the account is in status code 02 or 03 or 04 (extension due date has expired) with a TC 140, input TC 971, closing code 17 on the secondary spouse's SSN, using REQ77. Select "Edit" on the "Not Confirmed" "Business Rule" . The ERO will be unable to participate in IRS e-file until a decision is rendered by OOA. Saved letters can be edited if needed after review. Reports are generated by accessing Reports from the top-line menu on the ESAM landing screen. For CPAs and attorneys, the state, license/credential number and expiration date will populate for up to five credentials. A spouse will still be responsible for suitability issues regarding returns that are filed Married Joint. If Citizenship Code C, D, E, F or blank indicator is present on IDRS, then fail the individual. When fingerprints are processed electronically and data is found, an official Record of Arrest and Prosecutions (RAP) Sheet is retrieved from the vendors dashboard. If all requested information is received for a suitability issue, Andover e-help Desk will work the case in accordance with suitability procedures. Understanding the benefits goes a long way toward making the complex process of applying for an EFIN seem worthwhile for companies of all sizes. 3.3 c. Melalui akun Twitter @kring_pajak. update application to "Submitted in Review" . Return to the "Provider Status" screen and select edit Online Provider and move from "Dropped" to "Accepted" . If no response within 48 hours, proceed as normal and inactivate the EFIN. Generally, the IRS Independent Office of Appeals retains appeal cases for two years plus the current year. 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. Input 55 days in Number of Days to Suspend. The EFINs and ETINs of non-participating EROs and Transmitters are placed in "Inactive" status and their provider options are dropped. Electronic Products & Services Support 2007-40 which provides the guidance to applicants to the e-file program. When working continuous suitability, research should be confined to the TIN(s) in "Recheck" status. 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). This report provides a count of ETINs in use and available. If they do not agree, the assistor will research IDRS (e.g., INOLE, name, etc.) "Data" - findings with history are received back from the FBI. A "Cancel Rap Back Subscription" request is systematically generated when a subscribed individual's suitability status is updated to: "None" , "Incomplete" , "Failed" , "Expelled" or "Revoked" . This process is designed to automate the input of the Business Rule results from the compliance check and process the results received. Headquarters will provide lists of those convicted of a felony in the last 10 years (usually monthly). The suitability issue is resolved prior to the eligibility date. Principal Consent: Person associated with the firm granted the same authorities as a "Principal" . "Submitted reapply" : a firm is reapplying after being out of the program, "Submitted revised" : a firm is adding a Principal or Responsible Official or adding a provider option, "Resubmission Required" : a firm has added an individual or added a provider option to the application and not resubmitted it yet, "Deleted" : application is no longer accessible to the external user as the firm closed the office, it has been in saved status more than 90 days or submitted pending documents status for more than 45 days. They can also be found by using the "Search" function on the ESAM landing screen and selecting specific search criteria such as "Letter ID" from the drop-down. See Document 6209, IRS Processing Codes and Information, for valid installment agreements. The address must be different from the existing application (minor changes such as ST instead of Street or Boulevard instead of BLVD are acceptable). IRS enrolls these individuals by submitting a "Rap Back Subscription" . Other individuals within the company may want to apply for one to bolster the firm's professional success. Sanctioning may range from a written reprimand, a suspension or an expulsion, depending on the severity of the infraction and mitigating circumstances. An example may be when the EMC did not input the sanctioning sheet data correctly. If the name on the RAP sheet cover is different from the name on the application, research to see if there has been a name change for example (e.g., marriage). Open an Incident annotating EFIN, action code and Case ID, escalate to the IDT Research Group. 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. Cases are worked following continuous suitability processing procedures. (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. . Notate in the "Business Rule" additional information box, "Notes" (on the Suitability Status screen) and "Application Comments" : "Initial case dated mm/dd/yy no suitability issues" or "Transcript dated mm/dd/yy no suitability issues" . Small Business/Self Employed (SBSE) Examination completes field monitoring to determine compliance of Providers. If the case needs to be reassigned, select "Reassign" by using the "Case Action" drop-down, enter the workgroup or user and provide an explanation. The user selects a provider option from the drop-down menu, which are: The application requires resubmission when adding a provider option to a completed application. Click Case Action and select Suspend and then follow IRM 3.42.10.6.5.1, Case Action - Suspend. Research the "State Boards of Accountancy" for CPA(s) and the State Bar Association for attorneys found at Public Record Center.com. Are you or your clients in need of tax filing services? EFIN will systematically move to "Inactive" status. Initial ASAP will check for any cross-referenced SSNs that may be related to the individual(s) SSN listed on any application. The tracking number indicates the year, month, day and time that the application was entered in ECDS. If these documents are not provided, the individual will not be allowed to participate. Registered User Portal (RUP) infrastructure gives users the ability to electronically file certain returns and create or revise certain applications via the internet after becoming an e-Services user. Your business may need to qualify as both a transmitter and an electronic return originator, for example. The IRS approval process is a two-step process. (14) IRM 3.42.10.14.1.1 - updated information regarding electronic fingerprinting due to the change in the fingerprint process. Based on this arrest/conviction, IRS has determined that this is disreputable conduct. Open an interaction and escalate to IDT Research Group for review and referral to RICS. Enter comments and continue processing the application to issue the EFIN and ETIN. E-help management is required to provide monthly updates to the Headquarters until the cases are resolved. E-file providers may appeal sanctions through the administrative review process. Rap Back Activity Event - triggered when the system receives a Rap Back Notification. If "no" , provide explanation. Assistors will perform the first level appeal of adjudication cases when a response is received from Letter 5876, Continued Participation (LOI). ESAM will show a "Yes" in the Name Check field. In addition to the tax software comment (btw, I've got inexpensive software - only costs about $1,700, but I don't pay a per-return transmittal fee), her niece, being the ERO, shares some responsibility as to the accuracy of the return in the eyes of the IRS - so she's essentially sticking her own neck out, too, when it comes to her aunt's work . The system does not require Responsible Officials on Not for Profit applications to complete the suitability questions. The assistor will check CC IMFOL and/or BMFOL for TC 321 which reverses TC 320 within the last six years. send Letter 5881C, (select from drop-down Not for Profit Rejection).

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