Allow 30 days from the issuance of the letter for a signed appeal to be received back, if applicable. If the release date is 0 or a date in the past on the business rule, research the applicable website to determine if the individual is still incarcerated or has been released. If all requested information is received for a suitability issue, Andover e-help Desk will work the case in accordance with suitability procedures. using the Document Upload Tool located on IRS.gov. There may be a need for exception processing on applications which are owned by a firm with an EIN. It supports an Intranet portal that allows IRS employees to access business applications and data. Wait for decision. Levels of infraction are intended to categorize e-file rule infractions by the seriousness of the infraction. The application tracking number should be included with the documentation. This report provides the applications for a specific SSN. There are several business rules related to initial suitability: If the decision is made to fail suitability, it will affect all associated EFIN(s). If the application has been submitted, but there are other primary issues/business rules open and not marked worked, mark the "Resubmission Required" worked and reassign the case to ANSC workgroup. are submitted via the EUP only by the LITC coordinator. Small Business/Self Employed (SBSE) Examination completes field monitoring to determine compliance of Providers. Allow the EFIN to remain active for 45 days, update suitability back to "Incomplete" and then inactivate. We will review the situation to determine if further action is needed such as a fraud referral. Do not complete the Terms of Agreement or answer their personal suitability questions. This will ensure that this office(s) will be allowed to participate while the Principal/RO responds or appeals the denial decision. When the final determination is made, the suitability status must be updated, and the appropriate letter must be sent to the affected Principal/RO and the firm at the same time. The appeal may be resubmitted to OOA if provider does not send in a new appeal. Choose the letter you want to send from the Select a Letter Name drop-down. Insert the following paragraph - "We received information from the Federal Bureau of Investigation (FBI), that indicates you were arrested/convicted for (arrest), on (date) by (arresting agency). If BOD: CD is equal to LM then the application is for a valid Large Taxpayer. This report provides information related to EFINs with IDT. Transmitters in accepted status are analyzed. If the applicant is filing employment tax returns, continue processing the application. Another common reason for getting a denial when you apply for an EIN is that your business entity already has one. You need to file 2013-2018 1120S, or whatever years are relevant, and then amend your respective 1040s to remove the incorrect Schedule C activity and replace it with Schedule E . Not for Profit business activities default the application status to "Submitted New" and generates a case with a business rule of NFP EFIN. "No Data" - findings with no history are received back from the FBI. This letter will include appeal rights for the firm. SBSE EMCs email sanctioning sheets to for input of data to the application. CI will perform the first level administrative review for CI related cases and RICS will perform the first level review for IDT cases. If "no" , provide explanation. The specific criteria used are: . 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. 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. This report provides a listing of individuals subscribed to Rap Back. 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. Posted January 1, 2017. Input TC 599 with the applicable closing code on each tax period to indicate the return(s) were secured. This role only allows view access of the application within the EUP. When your application has been approved, the IRS will send an acceptance letter and your EFIN. See IRM 3.42.10.14.14, Levels of Infraction. 214. 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. Please click here for the text description of the image. See Publication 3112 and Rev. Request professional status documentation as described in IRM 3.42.10.4.5.1, Personal Credentials Screen for Principals and Responsible Officials. When working these types of cases and the suitability is addressed as normal: Update "Case Action" to "Suspend" for 55 days (allows for review and mailing). A new EFIN can be assigned after HRA authentication. 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. When a firm contacts SL concerning a data breach, SL will add breach information to the Return Preparer Database (RPDB) and send an e-mail with the RPDBs Data Breach Incident Control Number to the *W&I EPSS IDT mailbox. 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. Principals and Responsible Officials may be expelled if stolen identities are used to obtain the EFIN and used to e-file returns. 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. Update the comments field after selecting "Save" , "No response to previous letter, list all suitability issues and EFIN number" . Review the comments to see if prior Business Rule issues were identified. This report provides IP address and device ID used by SSNs to access ESAM. When the final determination is made, the suitability status must be updated, and the appropriate letter must be sent to the affected Principal and the firm at the same time. Each year in May, analysis is conducted to identify all EROs and Transmitters that havent e-filed or transmitted tax returns for the current or preceding two filing seasons. The types of crimes committed the impact on IRS e-file program. L2 REG DECEASED triggered if the PTIN Status Indicator is equal to "Deceased" and individual is registered for e-Services. OOA will send a copy of all decisions to Andover mailbox *W&I EPSS OOA. This report provides a list of fingerprints that have been submitted more than once. Changes related to FBI criminal records are referred to be adjudicated. Each case will go through one review except for "Office of Appeal" recommendations which will go through two levels of review. If they are providing documentation in response to a request from Andover, it should be faxed to 877-477-0567. The letter also provides instructions on how to reapply after the EFIN is dropped. A case with the "Primary Issue" of "NFP EFIN" will be generated for an applicant selecting a NFP provider option with a "Business Activity" of "State Government Agency" . Once "Saved" is selected, the user will have an association to the application, and can take appropriate action. See the Fingerprint Adjudication Process Job Aid for more detail and examples. The user must select "Add" and then "Delegated User" from the drop-down and enter the first name, middle initial, last name, name suffix, title, SSN and e-mail address and then select the delegate authorities. The subject line of the e-mail to Appeals will read as follows, Team # SEID EPSS-DOP-Appeals-To APS. 2007-40 for additional suitability information. Individuals participating in the e-file Program who have been denied, suspended or expelled and are using another Firms assigned EFIN to continue e-filing returns are circumventing (to find a way around) an e-file rule violation. Continuous level two or three infraction behavior, additional level two or three infraction(s) after the service has brought the level two or three infraction(s) to the attention of the Authorized IRS e-file Provider, conviction of a felony crime, ID theft or fraud may be reason(s) for expulsion. The "Application Comments" screen shows remarks made by either RUP or EUP users. A provider must submit a new application when they want an EFIN for a business related group when that firm cannot obtain an EFIN because its Principals and/or Responsible Officials are not U. S. citizens or aliens lawfully admitted for permanent residence as described in 8 U.S.C. it is the last level (going to OOA), send letter 5884, (select paragraph Unsigned Appeal) with the appeal to be signed. See IRM 3.13.222.12, Statute Dates, for applicable forms and statute dates. The eligibility date will be calculated by the system based on the levels of infraction entered - one or two years. Tracking number of the application, if completed. See IRM 3.42.10.5, When to Submit a New or Reapply IRS e-file Application. Assistors review the new Rap Back Triggering Event to determine the appropriate actions. Research ESAM for associated EFINs, SSN and EINs. Generate the appropriate letter, complete the recommendation in full and route entire case to second line for review. It also provides links to directly access other sections of the application. DUT is an application on IRS.gov where providers can upload documentation they are requested or required to provide to support a position. Fingerprinting may be required for the individual who has been added. These changes require a signature of the authorized person. A Principal, Principal Consent or Responsible Official with delegated authority can add Principal Consents through the RUP by using the Authorized Users screen. An EFIN is a six digit number assigned by the IRS to a business or organization (it can be a sole proprietorship, partnership, corporation, or other entity) admitting that entity into the IRS e-file program and making it an IRS Authorized e-file Provider empowered to originate the electronic submission of returns to the IRS ("ERO" or "Electronic Send a separate letter that includes details of the suitability issue and appeal rights to the appropriate Principal or Responsible Official. Send Letter 5876C, (select from drop-down Continued Participation LOI). This Form 8633 is the new combined form to use to apply to be an authorized e-file provider of any of the Individual or Business e-file programs. If a joint return has not been filed with the cross-reference SSN, see IRM 3.42.10.14.7.6, No Return Literal. Once you locate the company, select profile, then click on company profile and you will see the officers listed under Executives. When the business structure cant be updated or created for a new application under the same EIN, see IRM 3.42.10.11(4), Updating the E-File Application for Previously Accepted Applicants. 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. They have not e-filed any forms in the current or preceding two filing seasons. The categories used to describe providers are not mutually exclusive. Date of Death Exists for RO/Contact - triggered if the weekly DM1 check indicates a date of death for the TIN. Once the application is submitted and required documentation is received, suitability will be completed. Clerks print the new Rap sheet which provides the detail of the new activity. 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 TC 320 is not reversed, recommend fail. If the provider calls after the Undeliverable Mail Code is set, then: Update the address and any other information provided on the application. 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. The system turns this indicator on and off. If the research shows no returns posted for the last six years and MF status is 02, 03 or expired 04. When response from IDT Research Group is "No IDT Detected" , continue initial suitability processing, close Incident and case ID. Most of these applications will be denied. For suspensions and expulsions relating to e-file monitoring, the assistors will: Change the provider status to Noncompliance (field monitoring), Select the denial reason(s) from the drop-down menu, If applicable, fail the individual's personal suitability as shown on the e-file monitoring sanction sheet, Update applicable EFIN(s) and ETIN(s) to inactive. If denied, you must file a completed Form 8948 for every paper tax return you file. IDT Research Group will research for potential IDT. 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. If required fields are missing or incomplete, an error message identifying the missing information will be displayed that links to the issues needing correction. 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.