2007-38 on behalf of a taxpayer. Can only upload documents in the following formats - .pdf, .jpg, .jpeg and .png. This report provides applications within a date range that have an enrolled agent credential. A resident alien lawfully admitted for permanent residence (Lawful permanent resident or LPR) often are described as a Permanent Resident Alien, a Resident Alien Permit Holder, or a Green Card Holder. When the appeal is received with a valid IA, "Pass" . Optional paragraphs that are not needed must be deleted by selecting the "Delete" icon in the "Edit" column. Attach the original record of arrest and prosecution and appeal to Form 14632, Electronic Filing Suitability Scheme Development Center, Northern Area Referral. (16) IRM 3.42.10.14.5.1 - updated procedures regarding suitability and working continuous suitability cases to clarify spousal checks. Applying For An EFIN To Become An IRS e-File Provider Suitability is the process used by the IRS to determine if the firms and individuals listed on applications are appropriate to electronically file. For any additional questions about citizenship status or documents refer the applicant to the U.S. Yes, there is an appeal process that we can guide you through if your EFIN application is denied. Wait for decision. 4. Enter comments to show correspondence was undeliverable, the suitability issue remains and EFINs/ETINs inactivated. Hold ESAM case open until you receive a response. If the provider fails to respond to the Letter 5886C no response proposed sanction letters, research to see if they have resolved their issues. When an Online Provider subsequently requests a regular EFIN, assistors must use special procedures to generate an EFIN with the ERO provider option added. Input 55 days in Number of Days to Suspend. If the business type is a Sole Proprietor with an SSN, then the firm suitability must also be changed to "Fail" . (7) IRM 3.42.10.7 - updated procedures for working not-for-profit rejection cases for clarification. Information about any loans you currently hold, Work With Real Tax Attorneys Who Have 15+ Years Experience With The IRS, How to Claim the Capital Gains Exemption When You Sell Your Primary Residence, Tax-Related Identity Theft and 2022 AUR Changes, What is the Employee Retention Tax Credit. They may reapply if the suitability issued is resolved. An officer of a publicly owned corporation needs to 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. Send Letter 5883C, (select from drop-down Continued Participation after Sanction Response) to the individual and 5883C, (select from drop-down Firm Acceptance after Response) to the firm, if applicable. When CI failed an individual, and that person is found using an EFIN from another e-file application, refer the case to your lead. If Scheme Development Center recommends fail and provides specific reasons that support that recommendation, recommend fail. 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). See IRM 3.42.8.6.1.1 Employer User Portal (EUP) for additional information. The system turns this indicator on and off. If the individual has a PTIN, LDC will coordinate as necessary with headquarters and OPR prior to providing an e-file sanction request. To input the personal credentials of the Principal or Responsible Official, click on the Application Summary and then select the personal credentials link. When a pending IA TC 971/043 is over 90 days, send appropriate suitability letter and advise them to contact customer service to correct the issue, as there is no valid IA. If the provider option was placed in "Dropped" status due to EFIN clean-up, see IRM 3.42.10.26 Electronic Filing Identification Number and Electronic Transmitter Identification Number Clean-up. 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. When received, ASAP results will generate a case and post a "Not Confirmed" business rule result and notate the issue on the "ASAP Audit" screen of a firm or individual within an application. Upon completing their initial research, assistors will indicate on Form 14628, Initial Suitability Recommendation/IM Activities area: "Pass" or "Fail" . 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. "This is accounting. Some applications are submitted only to gain access to TDS. It is only through an approved e-file application that tax professionals, who are Electronic Return Originators (EROs), Circular 230 Practitioners, or Reporting Agents (RAs), can gain access to the Transcript Delivery System. In addition, the RAP sheet may also show additional name(s) used by the individual as Also Known As (AKA). Work continuous suitability as normal if any of the following applies: The TIN has been previously worked by IDT. Without a valid signature, the appeal is incomplete. The system will automatically assign an EFIN for the application once application status is completed and all issues have been addressed, but sometimes it is necessary to manually assign it (e.g., compromised, data breach or Provider requests another 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. Failure to respond timely to a suspension letter will result in the forfeiture of the appeal rights. Headquarters analysts will instruct the persons responsible for initiating the clean-up. Contact your SPEC Area Analyst.". New EFIN XXXXXX issued. Principals and Responsible Officials may be expelled if Criminal Investigation (CI) recommends suspension or expulsion of an individual due to an active IRS criminal investigation or if an individual is currently in prison. are submitted via the EUP only by the LITC coordinator. This report provides the applications for a specific SSN. 2007-40 for additional suitability information. You will then have the option to send (CRX) or print (locally printed) the letter. Having an EFIN is critical if you want to grow your tax preparation business. Sole Proprietorship can only select from ERO, Intermediate Service Provider, Online Provider, Software Developer and/or Transmitter. An inactive transmitter who is an active ERO will have their ETIN(s) dropped but not their EFIN. The assistor will include comments in the application, update the Business Rule status of Not Confirmed to Hit, drop the provider status of Large Taxpayer, update application status to "Submitted in Review" , send Letter 5881C (select from drop-down Not for Profit Rejection), explaining why the application cannot be processed. If they are providing information for a local request, have them fax it to your sections fax number. (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 report provides a count of ETINs in use and available. An EFIN or Electronic Filing Identification Number is a unique identifier assigned by the Internal Revenue Service to authorized tax professionals such as tax preparers, enrolled agents and certified public accountants (CPAs) who participate in the IRS e-file program. If you have not yet verified your EFIN with Intuit, see here. Please reference IRM 11.3.1.9, Unauthorized Access and Disclosures of Returns or Return Information, for unauthorized disclosure procedures. If the EIN is found, the provider option will be set to "applied" . It provides completed and open applications and those completed within 45 days. If balance is not reduced below send letter. "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. Mark the case "Worked" and then "Closed" and delete the application. JOIN 2,200+ OTHERS. Comments cant be deleted by either user. The system generates firm or person cases showing the applicant name, status, primary issue, business rule, last update, and process. Assistor will update the FPC adjudication results on the "Fingerprint Results" screen using "Pass" , "Fail" , or "CD" . Active EFIN(s) must be updated to "Inactive" prior to changing the "Provider Status" to "Non-Compliant" , "Non-Compliance (Field Monitoring)" , "Rejected" or "Revoked" . IDT Indicator will appear on ASAP when a case is generated. The system requires comments for "Yes" or "No" responses to the suitability questions as described above. 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. Volunteer Income Tax Assistance (VITA) Sites, Tax Center for the Elderly (TCE) and Large Taxpayers do not require Principals; therefore, a Responsible Official can submit the application. Return to Application Case Overview and select Mark Worked. Accurint will be utilized to conduct a criminal background check and adjudicated as necessary. You may be removed or sanctioned from participation" . If the provided information does not satisfy passing the individual, or sufficient supporting documentation is not provided, the original decision will be upheld. Add comments per IRM 3.42.10.4.11, Application Comments. 3.4 d. Menghubungi Call Center Kring Pajak. (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 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. If the research shows no returns posted for the last six years and MF status is 02, 03 or expired 04. Update comments to this effect. When a firm has a data breach, it is necessary for the EFIN to be inactivated to protect revenue for the IRS. Make the same entries above for each Principal and Responsible Official on the e-file application, if applicable. Check for pending or posted OIC, TC 480. This report provides the data for the production report. EPPM revises Publications 3112 and 1345 annually. Clerks will update comments on the application comments screen: "Data to be adjudicated by (Andover EPSS or CI), mm/dd/yyyy (date sent week ending) - Do Not Pass" and save. This includes issuance of appropriate suitability sanctioning letters. (30) IRM 3.42.10.23 - added TRIDOC about Required/Requested Documentation and the ways this documentation can be provided due to a new application available.