I gor denied for efin, i got denied for efin for fraudulent return file in my name for 2017 2019 2021, 45 one, 45000, - Answered by a verified Tax Professional We use cookies to give you the best possible experience on our website. The individuals suitability status will remain in "Pass" , pending the adjudication of the Rap Back event. Assistors will perform the first level appeal of adjudication cases when a response is received from Letter 5876, Continued Participation (LOI). Update the Undeliverable Mail Code to "No" . If TAC has verified the identity, they will input comments on Accounts Management Service (AMS). An enrolled agent may submit a copy of a current active enrollment card issued by the IRS or provide their enrolled agent number. 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. 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. 2007-38, 2007-1 C.B. See IRM 3.42.10.14.4.3.1 (4), Procedure for Second Appeal Criminal Investigation (CI) / Scheme Development Centers (SDC). If FBI results of "Data" have been received, clerical will forward the FBI findings for adjudication. Provide the caller with the public liaison telephone number and the disclosure office address. The firm will need to answer, "Do you own or operate website(s) through which taxpayer information is collected, transmitted, stored, or processed?" The system does not require Responsible Officials on Not for Profit applications to complete the suitability questions. verification of professional status credentials. Be sure to include all literals/hits that appear on the "Business Rule" screen which are valid and any other pertinent information. An injunction is a court order requiring the person or persons to whom it is directed to do a particular act or to refrain from doing a particular act. Once an application has been submitted, the system reviews it daily for pending documentation for up to 45 days. Each appeal is reviewed on its own history, facts and circumstances. Only a Principal, Principal Consent or Responsible Official with delegate authority may add or delete another Principal or Responsible Official. If suitability status indicates "Expelled" , forward the case to the e-file Participation Reconsideration Review Board using this mailbox "*W&I ETA New File Requirements" with subject line title, Reconsideration of Expulsion. All Principals and Responsible Officials that have selected a professional status of attorney, bank official, CPA, EA and officer of a publicly owned corporation will have completed the professional status information on the "Personal Credentials" screen. If a certificate is not normally issued, a letter indicating good standing from the bar or regulatory agency will be sufficient. The file includes the information sent by Andover plus their case memorandum. Using an EFIN of a firm whose structure changed due to the death of a Principal listed on the 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. If the letter is satisfactory, save the letter. To work cases for individuals on the prisoner list not currently incarcerated who have a "0" in the release date field, on probation or parole or convicted of a felony in the last 10 years, check the prisoner list file to determine date of release and other needed information. If the TC 320 is not reversed, recommend fail. Enter "Date of Results" , select hit status - "Hit" , "No Hit" or "Supporting Info" - and enter research results in "Additional Information" and select "Save" . Not for Profit business activities default the application status to "Submitted New" and generates a case with a business rule of NFP EFIN. (12) IRM 3.42.10.13 - changed title and updated procedures regarding using a vendor for fingerprinting due to the change in the fingerprint process. Determine if the filer qualifies as a Large Taxpayer by reviewing the Asset Code in the center of the screen. IRS Independent Office of Appeals may return the appeal case to Andover if there is an open CI investigation after they send a letter to the appellant advising that Appeals does not have jurisdiction because of the open investigation. Assistor will evaluate the information received and manually assign the EFIN for a true Online Provider. Depending on the letter, you may need to select person or firm from the drop-down because many letters can be used for either. The IRS categorizes infractions as level one, level two and level three. If Scheme Development Center recommends fail and provides specific reasons that support that recommendation, recommend fail. If no issues are identified, edit "Business Rules" from "Not Confirmed" to "No Hit" and suitability of SSN and/or EIN to "Pass" and add "Notes" . If the appeal is received after 30 days and the individual/firm. There will be instances when an assistor will need to manually subscribe or cancel a subscription to Rap Back; for example, an applicant passes suitability on appeal. Understanding the benefits goes a long way toward making the complex process of applying for an EFIN seem worthwhile for companies of all sizes. Without a valid signature, the appeal is incomplete. Clerks will match the SSN, name and date of birth on the RAP Sheet to the application. Expulsions and Revocations have no eligibility date. The three EFIN statuses are "Active" , "Inactive" and "Dropped" . Territories. For definitions of these terms, see IRM 3.42.10.1.7, Terms and Definitions. Suitability is the process used by the IRS to determine if the firms and individuals listed on applications are appropriate to electronically file. Are you current with your individual and business taxes, including any corporate, and employment tax obligations? It provides completed and open applications and those completed within 45 days. Open an Incident annotating EFIN, action code and Case ID, escalate to the IDT Research Group. 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. Each new Principal and Responsible Official must sign using their Personal Identification Number (PIN), acknowledging they have read: The Privacy Act and Paper Reduction Act Notice. Choose the letter you want to send from the Select a Letter Name drop-down. The appeal may be resubmitted to OOA if provider does not send in a new appeal. Director, Electronic Products and Services Support Applicants must have an IRS e-Services account before initiating and submitting an electronic IRS e-file application. The programs identify PDT by TC 016. If the provider does not provide reasonable cause or payment, issue letter. Providers can request administrative review. They may have bills they have been putting off, for example, or challenges they need to deal with as they manage their finances. Documents the providers upload can then be downloaded by an assistor providing a very quick and secure path. If a provider option is added, the application status moves to "Resubmission Required" . If the user does not resubmit an application within 45 days, the system generates a case with the primary issue "Resubmission Required for 45 days" . During the visit, the IRS may also investigate complaints, potential IDT and security issues. When the IRS receives your application to participate in electronic filing, they will send you a letter with your EFIN included. The EFIN will display in a table on the screen. If not, enter comments: working initial appeal or working continuous appeal. An inactive transmitter who is an active ERO will have their ETIN(s) dropped but not their EFIN. 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" . EPSS conducts biannual matching (May and December) of Social Security Administration records against e-file Providers records to determine if any e-file Providers are deceased. If the form type is 990, 990-EZ, 990-PF, or 1120-POL, the assistor opens an incident and escalates to Analyst 990 Provider Group, all other form types are referred to 1120 Waiver Level 2. All account documentation must be specific to the actions performed and case resolution. When all documents needed are processed/validated for For Profit applications, the application status changes to "Submitted New" . Once the EFIN is dropped through the EFIN drop program, it cannot be reactivated. "Duplicate" - FBI has detected that the same fingerprints were previously submitted under a different name/social security number. If outstanding balance shows TC 470 with closing codes 90 or 93 and 30 days has passed, send the next letter. In this instance, the case is updated with the ASAP "Business Rule" issue. 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)). 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. This report provides all applications where suitability is in process as of the date run. Foreign Filer TCC business rule; not used for e-file application. When the response is received back from SDC, complete Form 14629, First Appeal- Suitability Recommendation. On the Form 14628, Initial Suitability Recommendation, assistors must notate any returns not filed, liabilities not addressed and assessed fraud penalties. If IDT is not confirmed by RICS, allow the provider to remain in the program. If the Provider Option Service Type is "Not for Profit" , submit the application and close the case, as these types of applications do not go through suitability and no letter is needed. If documentation is received and additional suitability research is required, a case is generated for review. Assistor will go to the associated incident to document the action taken. The EFIN dropped date appears on the "EFIN Status" screen and "Application Summary" screen. The system provides weekly cases of TINs that meet continuous suitability criteria. New issues that did not appear through Business Rule results may be identified through research by the assistor. If the LDC advises that the firm or individual may not reapply to participate in IRS e-file, the LDC will provide an explanation to be given to the firm or individual. They may select one or a combination of the following provider options: This option is only available to an assistor. When reviewing the FBI report for arrest/conviction, ensure each arrest is carefully reviewed and there is a disposition/conviction listed. 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. 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. Your business may need to qualify as both a transmitter and an electronic return originator, for example. Any provider can request, in writing, a deletion of a Principal or Responsible Official who is in failed or recheck suitability if the applicant or provider indicates that the firm no longer associates with the Principal or Responsible Official. New applicants may need to be manually subscribed to Rap Back. 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. Visit the IRS E-Services page If VineLink is unavailable, you can use https://www.usa.gov/corrections. The assistor will access IDRS command code INOLES with the EIN of the State Agency on the IRS e-file application to determine the BOD:CD and the employment code or the client code. The ETIN clean-up identifies and drops ETIN(s) for Transmitters who applied to participate in IRS e-file, but the transmission status has remained in "Test" for the preceding two filing seasons. 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. The ASAP program uses predetermined criteria from MF to identify provider's potential eligibility and IMF/BMF compliance issues. . You indicated you are an alien lawfully admitted for permanent residence (legal resident alien) on your IRS e-file application. U.S. Passport - issued by the U.S. Department of State. Research IDRS and determine if the applicant is compliant. Update comments to this effect. Select the first letter of the company. - My Manager. 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. In addition, send Letter 5880C, E-file Application Acceptance Letter and Letter 5883C, (select from drop-down ERO Acceptance or Decision Reversed-Accepted for Participation). Assistors must use IDRS command codes IMFOLE, IRPTR, ENMOD etc., for information that may show IDT indicators or any other information indicating IDT. All information requested must correspond with the initial decision to deny the case prior to reversal of the original denial decision. using the Document Upload Tool located on IRS.gov. Below is a table of terms and definitions for this IRM. E-help assistors can provide "Yes" or "No" response to a telephone inquiry requesting verification as to whether a business or organization is a provider. See IRM 3.42.10.5 , When to Submit a New or Reapply IRS e-file Application. The applicant must choose the Service Type of either "For Profit" or "Not for Profit" . If the provider does not provide reasonable cause but provides the payment or proof of payment, send a Letter 5876C, (select from drop-down Suitability Passed, Late Filing History, Continue) reminding the provider of their obligation to pay timely and that any future infractions may result in suspension. Can the issue (seriousness of the crime) be reduced by the time frame? . If there is activity on the identity history for that subscribed individual, a Rap Back Activity case is created. Completed research on IDRS and sent LOI to possible new address 123 State Street, Cleveland, OH 24444.". ORG_SUIT_QUESTIONS_CHANGE triggered if the entity changes the answers to the firm suitability questions. To work the case, send Letter 5882C, (select from drop-down ITIN Deactivation). An example of an infraction warranting immediate suspension would be a fraud conviction or investigation by Criminal Investigation. Case moves to "Working" systematically after 55 days which indicates to the assistor that action needs taken. Optional paragraphs that are not needed must be deleted by selecting the "Delete" icon in the "Edit" column. 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. If RICS denied the appeal, send Letter 5877C, (select from drop-down Removal Due to Identity Theft) with verbiage from RICS. The assistor will also check for and include all unaddressed balances for all years. Continuous Suitability - triggered when MF Transcript provides a Hit on the TIN. If the triggering event is "Death Notification" , see IRM 3.42.10.14.7.11, Deceased Individuals. If they are providing basic documentation or an initial appeal request from Andover, it should be mailed to Any rehabilitation and restitution completed. 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. If the Principal is also the Responsible Official, the applicant can indicate this by answering "Yes" to the question. Quote 1.4k MO Author Posted November 28, 2010 Well. If there is indication that the previous suitability letter sent resulted in U/D mail, check if address has been updated. However, the statement must be specific. Posted January 1, 2017. If a Responsible Official fails because of initial or continuous suitability review, the suitability status for the SSN is updated to "Fail" . This report provides applications in a submitted state for more than 30 days. Return to "Application Case Overview" and select "Mark Worked" . This will direct any subsequent assistor to the EFIN account when the TIN is associated to multiple EFINs. The EFINs and ETINs of non-participating EROs and Transmitters are placed in "Inactive" status and their provider options are dropped. Form 14634, Suspension without Appeal Rights - Suitability Recommendation is used when a response is received to a sanction. If the research shows a "blank" on cc DDBOL, the assistor will research IDRS CC MFTRAU to verify the place of birth. SDC will run the information through their database (e.g., STARS, CIMIS, etc.). If you suspect you have a case with an IDT issue, open an interaction and refer to the IDT Research Group for review and possible referral to RICS. Attach the original record of arrest and prosecution and appeal to Form 14632, Electronic Filing Suitability Scheme Development Center, Northern Area Referral. 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). If not send 5886C, (select from drop-down No Response Recommended Sanction for EIN/SSN) and Letter 5886C, (select from drop-down No Resp/Recommend Sanction firm/Officer/Partner), if applicable. If the applicant needs to update or revise their application, direct them to e-Services. individuals on the application subject to suitability. If the liabilities have been addressed or resolved on all modules and no other literal/hit or issue is present, "Pass" . If EPSS e-help Desk appeal is also "Fail" , the firm or individual may appeal to the OOA. Publication 4557, Safeguarding Taxpayer Data: A Guide for Your Business. 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. 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 applications submitted within a date range. Send Letter 5876C, (select from drop-down Continued Participation LOI). Fraud penalties (TC 320) of any amount for any of the last six (6) years. Once all edits have been made, you can preview, save or mark final the letter by selecting one of the buttons at the bottom. 2007-38 on behalf of a taxpayer. After acceptance into IRS e-file, providers are subject to continuous suitability checks, which is the review of IRS records as well as criminal record monitoring. Here are examples of letter paragraphs used for Citizenship. SDC will place a check mark next to the SSN they are requesting to retain for review. 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. This report provides a count of applications in a dropped, reject or non-compliant provider option status by reason code. NFP EFIN triggered when a Not for Profit program is selected except for IRS Sponsored Business activities containing a valid SIDN. Contact the IRS within 48 hours of submitting your application to request a fingerprint card. The list of related resources can be found in IRM 3.42.10.2.2, IRS e-file Publications. Note: In your application you are asked what kind of service you will provide. Input 55 days in Number of Days to Suspend. The individual on the application is subject to suitability. The Circular 230 individual must be the "Principal" , "Responsible" Official and "Primary Contact" . The firm(s)/individual(s) must provide the necessary tax returns, payments and/or information and must address reasonable cause concerning each violation/infraction. This report provides reject rates for all EROs. Initial suitability is completed on new applications prior to their acceptance into IRS e-file. Any Business Rules with a status of "Not Confirmed" need to be worked. 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. Are you or your clients in need of tax filing services? If the provider provides reasonable cause and no payment or proof of payment is posted to IDRS, issue letter. This report provides the same information as the Production Data Report by weeks except for completed within 45 days. The assistor will issue Letter 5882C, (select from drop-down Reconsideration Request Review). When EPSS receives correspondence requesting reconsideration for an expulsion decision, take the following action: Assistor will research the EUP to determine if the EFIN is "Inactive" and suitability status indicates "Expelled" . A tax professional can help you along the way should you run into any problems or think of any questions about the EFIN application process. If the triggering event is a Criminal Retain Submission, follow the FPC adjudication process by taking the following actions: If a Major crime, or other than major but combined with prior arrests/criminal activities equal a Major per the , send Letter 5876 (select from drop-down Continued Participation (LOI)). Accountants who work a normal 40 hours and make a good wage, please let us know you exist. The Andover e-help Desk assistor will take the appropriate actions to revoke the Authorized IRS e-file providers participation in IRS e-file and to ensure individuals and firms do not participate in IRS e-file in the future. 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" . A written statement from the provider indicating that they are not liable is acceptable. If EPPM determines these EFINs are potentially compromised, they will be sent to the *W&I Compromised EFINs mailbox for Andover to inactivate. The correspondence must be signed by the authorized person. Also, update the eligibility date of each Principal and Responsible Official to the current date if applicable and select "Save" . Research via IDRS to determine if the EIN/SSN is in compliance. SPEC may request e-help to place a VITA or TCE EFIN in "inactive" status if the site refuses to comply with SPEC's QSR (Quality Site Requirements) or if the site is closed. These applications normally will not be e-filing but can. If credentials are still valid, print credential verification from Internet and the explanation for crime provided in the application and forward to fingerprint adjudication in accordance with "The Adjudication Process" job aid. When a firm has a data breach, it is necessary for the EFIN to be inactivated to protect revenue for the IRS. The firm owns the EFIN. (34) IRM 3.42.10.24 - changed title and updated content as current name related to legacy process as did some of the statements. Level one infractions are minor infractions that may result in the issuance of a written reprimand or other sanctions. Principal Consents have the same authorities as the Principal. If Scheme Development Center transaction/freeze codes have been reversed and no other literal/hits appear, update this information on the ASAP section of application. Send correspondence to the applicant advising them of their "Pass" or "Fail" determination. SSN Cross-Reference triggered when an ASAP result indicating a spousal cross-reference issue is returned for that specific SSN. Form 14633, OOA Appeal Rights - Suitability Recommendation is used for appeal to the IRS Independent Office of Appeals. On the "Application Case Review" screen, click on Firm/Person link. Update Personal suitability for matched individual to "Revoked" , select denial reason of "Other" and enter comment "SDN Revocation" . In addition, a new referral sheet must be attached. 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" . Application Status will be "Resubmission Required" . Add a note (by selecting "Add" ) on the personal suitability status screen, identifying the EFIN from which the firm letter was generated. If "No" , provide explanation. The assistor must address all issues with the provider through either a telephone call or correspondence. 1101(a)(20)(1994). (3) IRM 3.42.10.4.5 - updated the information regarding electronic fingerprinting at a vendor as EPSS will no longer be accepting and processing fingerprint cards. Revenue Procedure 2007-40, 2007-1 C.B. Update "Application Comments" stating that the letter was sent and why (e.g., fingerprinting needed, TOAs not signed, etc.). Check the filing requirements of the applicant on IDRS command code INOLES or ENMOD to confirm they are required to file employment tax returns (Form 94x). An EFIN can be considered compromised when it is being used by an unauthorized user who is not listed on the application. Take no additional actions. Late filing or late payment history is not part of the criteria however, it may be considered when other ASAP criteria are present. When submitting letters for review, include the MFTRA report received. When an IRS sponsored Not for Profit business activity applicant completes the application via RUP, the applicant must enter its SIDN on the Application Details page. Annotate the Suitability Scheme Development Center referral sheet, update application comments. These questions will determine your suitability as a candidate. Facilities Management & Security Services web page has a Program Contact tab, listing territory sensitive document coordinators. Many need to enter an electronic filing identification number (EFIN) to file digitally, for example, and doing so online makes the overall process much easier: Do you have an EFIN? Cases are generated for applicants when the "business rule" check results in "Not Confirmed" . If no new address is provided, check the "Business Address" on the application. This review will be conducted by EPSS management, EPPM and national account managers. Depending on the language of the injunction, the IRS may be required to deny an application to participate in IRS e-file or revoke participation in IRS e-file. 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. Once the address has been updated, continue to follow normal suitability procedures and send the appropriate suitability letter. Can attorney help me get my efin Share this conversation Before hiring a lawyer, make sure they're the right fit Book your free consultation In partnership with If the firm is replacing the individual, fingerprinting may be needed. All TINS requiring suitability are sent to Masterfile (MF) daily. An attorney must show good standing in the bar of the highest court in any state, commonwealth, possession, territory or the District of Columbia and they are not currently under suspension or disbarment from practice before the IRS or the bar.