efin application denied
SPEC will fax a request for deactivation check sheet and a copy of the Partner Notification letter to the e-help manager at 8774770567. See IRM 3.42.10.7, Validating Not for Profit Business Activities. Letters can be found on individual applications by selecting the "Letter History" tab. Authorized IRS e-file Providers are third party participants in IRS e-file that offer clients specific services required for the electronic filing of federal returns. Proc. 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. Update the comments field after selecting "Save" , "No response to previous letter, list all suitability issues and EFIN number" . 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. Applicants must select "New application" when creating an application. (29) IRM 3.42.10.15.3 - separated other than incarcerated individuals into new and current applications for better clarity, IPU 21U1228 issued 11-04-2021. Employees can access e-Services products via the EUP by using their SEID and password to login. If RICS denied the appeal, send Letter 5877C, (select from drop-down Removal Due to Identity Theft) with verbiage from RICS. This individual will have a suitability status of "None" , may need Professional Status information/fingerprinting and may not have signed the TOAs. Work continuous suitability as normal if any of the following applies: The TIN has been previously worked by IDT. You indicated you are an alien lawfully admitted for permanent residence (legal resident alien) on your IRS e-file application. See IRM 3.13.222.12, Statute Dates, for applicable forms and statute dates. E-help management is required to provide monthly updates to the Headquarters until the cases are resolved. Upon submission of an application, the system attempts to assign an EFIN. 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. Assistors review the new Rap Back Triggering Event to determine the appropriate actions. If not send 5886C, (select from drop-down No Response Proposed Sanction for Individual) and Letter 5886C, (select from drop-down No Resp/Prop Sanction firm/Officer/Partner), if applicable. See IRM 3.42.10.14.14.4, Immediate Suspension or Expulsion, for other situations that warrant an immediate suspension. This report provides a list of fingerprints that have been submitted more than once. Send Letter 5881C, (select from drop-down Denial for Identity Theft) when an EFIN is obtained using a stolen identity and Letter 5877C, (select from drop-down Removal Due to Identity Theft) when an EFIN is used to e-file returns with stolen identities. See IRM 8.7.13.7.1.1, Paperless e-file Case Process (EPSS). Page Last Reviewed or Updated: 10-Feb-2023, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Monitoring of Authorized IRS e-file Providers, Misuse of Electronic Filing Identification Number (EFIN) or Electronic Transmitter Identification Number (ETIN), Applying to be an Authorized IRS e-file Provider, Personal Credentials Screen for Principals and Responsible Officials, Personal Suitability Answers and TOA Signature Screen for Principals and Responsible Officials, Electronic Filing Identification Number (EFIN) Status, Completed Application Comments on E-file Application, When to Submit a New or Reapply IRS e-file Application, Acquiring an IRS e-file Business by Purchase, Transfer or Gift, Procedures for Adding a Regular Electronic Return Originator (ERO) Electronic Filing Identification Number (EFIN) to an Application with Online Filer Provider Option, Completed Application with Principal, Responsible Official or Provider Option Added and Not Resubmitted, Transcript Delivery System (TDS) Access E-file Application, Automated Suitability Analysis Program Results, Automated Suitability Analysis Program Results with Not Confirmed Business Rule, Manual Assignment of Electronic Filing Identification Number, Assignment of EFIN when Zip Code is Invalid, Validating Not for Profit Business Activities, IRS Sponsored Not for Profit Business Activities, Two Major Menu Areas of the Employee User Portal (EUP), External Services Authorization Management (ESAM) e-file Application Menu Options, Updating the E-File Application for Previously Accepted Applicants, Professional Status Review and Processing, Professional Status and Credentials Documentation, Procedures for Data Sent to Scheme Development Center (SDC), and Fingerprint Adjudication for Review, Adjudication of Rap Back Monitoring Activity Events, First Level Appeal after Initial Fingerprint Adjudication, Fingerprint Adjudication Appeals Communication, Working Rap Back Activity Event Notifications, Automated Suitability Analysis Program (ASAP), No Suitability Checks Met Literal on Automated Suitability Analysis Program Report, Procedures for Working Initial Suitability Case, Procedures for First Appeal to Criminal Investigation (CI) / Scheme Development Center (SDC), Procedure for Second Appeal Criminal Investigation (CI) / Scheme Development Centers (SDC), Continuous Suitability Cases from Masterfile, Procedures for Continuous Suitability Case Processing, Reasonable Cause for Suitability Literals, Potentially Dangerous Taxpayer (PDT) Literal, Biannual Follow Up of Deceased Individuals, Biannual Follow up for Individuals Citizenship Status, Suitability Documents for Proof of Citizenship, Suitability Telephone Contact and Correspondence, Generating and Mailing Letters with Suitability Issues, Failure to Respond to Suitability Letters, Correspondence or Phone Call from Provider in Inactive Status, Office of Professional Responsibility (OPR) Disciplinary Actions, Denial and Revocation of Specially Designated Nationals, Procedures for Rejecting and Sanctioning Firms and Individuals, Compromised Electronic Filing Identification Number (EFIN), Identity Theft Indicator Procedures for Initial Automated Suitability Analysis Program, Identity Theft Indicator Procedures for Continuous Suitability, Procedures for Working Identity Theft Appeals, Procedures for Potential IDT/Circumvention Cases/Appeals, Referrals from IRS e-file Monitoring Coordinators for Suitability Issues, Procedures for Incarcerated Individuals Submitting New Applications, Procedures for Incarcerated Individuals on Active Applications, Procedures for Other than Incarcerated Individuals on the Prisoner List for Individuals/Convicted of a Felony in the last 10 Years, Court Injunctions for IRS e-file Participation, Court Injunctions and Revocation of IRS e-file Participation, Court Injunctions and Sanctioning of Authorized IRS e-file Providers, Recommendation for the e-file Participation Reconsideration Review Board from Expelled Individual/Firm, Placing Foreign Electronic Filing Identification Number(s) In Inactive Status, Retention of IRS e-file Application Forms/Documentation, Retention of IRS Independent Office of Appeals Cases, Generating e-file Letters from e-file Application, Reporting Agent Personal Identification Number (PIN), Undeliverable e-file Provider Correspondence, Providing Requested/Required Documentation, Electronic Transmitter Identification Number (ETIN) Types, Electronic Filing Identification Number and Electronic Transmitter Identification Number Clean-up, Preparer Tax Identification Numbers and Statuses, Form 14630, e-file Sanction Request from SBSE Lead Development Center, https://tools.usps.com/go/ZipLookupAction_input, National Association of Secretaries of State, Treasury Inspector General for Tax Administration. eFile Provider Suitability Recheck Report. Select edit to update the status of the business rule result "Hit" or "No Hit" . After you have completed all edits, review the letter. A Software Developer creates software for the purposes of: A Reporting Agent must be an accounting service, franchiser, bank or other entity that complies with Rev. This section will advise you when and how to retain specific forms/documentation. The appropriate term according to the reference 8 U.S.C. (33) IZRM 3.42.10.23.3 - added TRIDOC describing mailing documentation to include all methods of providing documentation together. Enter "Date of Results" , select hit status - "Hit" , "No Hit" or "Supporting Info" - and enter research results in "Additional information" and select "Save" . The file includes the information sent by Andover plus their case memorandum. The following may represent some examples of level three infractions: , , . In Application Comments, add the application tracking number, incident "open referred" and "Escalated NFP to analyst IM#" . Sole Proprietorships are not transferable. Therefore, many cases can contain multiple business rules for the same firm or individual (e.g., FPC business rule and a tax compliance business rule). Individuals that need to be fingerprinted must schedule an appointment with the IRS authorized vendor for electronic fingerprinting. New EFIN XXXXXX issued. An official website of the United States Government. Reactivate the EFIN(s)/ETIN(s) once the user resubmits the application and the "Application Status" goes back to a submitted status. These statuses are shown on the "ETIN Status" screen of the application. If "Pass" , make sure to include date the appeal was received, and the date the initial letter was issued. When working a continuous suitability case: Research IDRS to ensure the EIN/SSN is compliant. If the firm suitability equals "Fail" and the firms TIN equals the SSN of the individual, the system will update the eligibility date for both the firm and personal suitability allowing the applicant to reapply without having to contact the e-help Desk. All information requested must correspond with the initial decision to deny the case prior to reversal of the original denial decision. If the firm advises in the appeal it wants to remove the individual with the suitability issue from the application, the assistor shall remove the person and update provider options and EFIN status to prior statuses. You can also review your acknowledgement report totals. When the provider is expelled for using stolen identities to e-file tax returns, refer to IRM 3.42.10.14.14.4, Immediate Suspension or Expulsion, for necessary action. For example: An Authorized IRS e-file Provider may perform a variety of e-file activities, including but not limited to return origination and transmission. Individuals in Recheck can't submit additional locations. Call the South Dakota Department of Corrections at (605) 367-5190 or (605) 367-5140, as it does not allow prisoner information on the Internet. If denied, you must file a completed Form 8948 for every paper tax return you file. Update case action to "Suspend" and input 30 days in "Number of Days to Suspend" . Close the ESAM case and the EHSS interaction. See IRM 3.42.10.14.4.3.1 (4), Procedure for Second Appeal Criminal Investigation (CI) / Scheme Development Centers (SDC). 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. The firm uses either its Employer Identification Number (EIN)or the sole proprietors Social Security number, if it doesnt have an EIN, to apply for an EFIN. Using the and information included from the applicant, determine if the applicant has satisfied the requirement for a "Pass" decision. Review the time frame on the (see fingerprint adjudication job aid) carefully to determine the risk level of the conviction. If the provider still claims that they are not liable to file, refer the caller to contact the individual and/or business telephone assistance line. Cases involving a CI investigation will not be allowed the second level of appeal until the investigation is closed. You may be required to submit Professional Credentials or be fingerprinted by the IRS authorized vendor" . The period of denial and sanctions are imposed by the level of infraction. Software Developer defaults to "For Profit" . Research IDRS CC INOLE for Date of Death (DOD). The system will download the SDN list on the 1st and 15th of each month from the Dept. If a name check is required, the vendor will submit for a name check. Upon concurrence of "Fail" decisions by management, see IRM 3.42.10.14.16, Procedures for Rejecting and Sanctioning Firms and Individuals. 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. It supports an Intranet portal that allows IRS employees to access business applications and data. EPRRB will review the correspondence to determine if the individual/firm expulsion decision will be overturned and allowed to reapply to the e-file Program. Want Addition - This trigger will activate when an NGI identity is entered into the Wanted Persons file or Immigration Violator file. If the other person on the application is the Responsible Official, and the only Principal is the individual incarcerated, do not send the letter to the firm.
