This literal is suppressed for continuous suitability review. If the provided information does not satisfy passing the individual, or sufficient supporting documentation is not provided, the original decision will be upheld. IDT Research Group searches the RPDB Incident Control Number to see if SL recommended the preparers EFIN be inactivated. If there is no indication that the provider is a seasonal filer, proceed with research. Faxed documentation to resolve suitability issues is acceptable "only" when requested by the assistor working the suitability case. This will direct any subsequent assistor to the EFIN account when the TIN is associated to multiple EFINs. FAQs About Electronic Filing Identification Numbers (EFIN) Continuous Suitability - triggered when MF Transcript provides a Hit on the TIN. The SBSE examination LDC will complete and provide an e-file sanction request with a copy of the court order via fax to Andover e-help Desk to identify the individuals and/or provider to be sanctioned. If professional status cant be confirmed or documentation is needed, send Letter 5882C, (select from drop-down Unable to Verify CPA/Attorney Banking Official or OPOC). Forward the case file for second line review. If the business type is a Sole Proprietor with an SSN, then the firm suitability must also be changed to "Fail" . All links to validate credentials can be found on the EPSS portal Quick Links. Open an interaction and escalate to IDT Research Group for review and referral to RICS. See IRM 3.42.7.14.5.1, Authentication/Authorization for e-file Application for disclosure guidelines. The correspondence must be signed by the authorized person. Attach the original and first appeal paperwork with Form 14633, O.O.A. Refer the caller to IRS.gov for a list of providers in their area. Once the application is submitted and required documentation is received, suitability will be completed. When receiving cases about IDT, take the following actions: Research for any indication of IDT in the application comments tab, the notes section of personal suitability and the firm Suitability Status. Get your EFIN for your Tax Preparation Business - ArticleCity.com If the additional information does not satisfy passing the individual, or the applicant did not provide sufficient supporting documentation, the original decision will be upheld (FAIL). When responses are received from individuals/firms about suitability issues, follow the specific procedures for the ASAP literal. The system defaults the answer to "Yes" for the question "Do you want your firm/organization contact information on the IRS.gov public website?" If the EIN is not found, the reporting agent provider option cant be selected, and the following error message will appear. Can I be denied from getting a tax ID? | GovDocFiling When submitting letters for review, include the MFTRA report received. 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. Policy Owner: Director, Electronic Products and Services Support. Deb! Using the and information included from the applicant, determine if the applicant has satisfied the requirement for a "Pass" decision. For additional authentication, the company address is sufficient (for example, if the company name the caller gives differs from our records). 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. If it appears the Preparer Tax Identification number (PTIN) has been impacted, inform the caller they may file Form 14157, Return Preparer Complaint. These cases will show the primary issue first, as determined by the system to be the highest priority. The suspension period and eligibility date are determined by the level of Infraction (1 yr., 2 yrs. and is not a Pass, generate appropriate letter and repeat suspend process shown in paragraph 3 above. Update the EFIN and any associated ETIN(s) to "Active" . 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 suitability status to "Incomplete" and add notes. Posted January 1, 2017. 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. Photocopies of the proof of citizenship and/or residence are acceptable forms of documentation. Select a status, as of the effective date. (33) IZRM 3.42.10.23.3 - added TRIDOC describing mailing documentation to include all methods of providing documentation together. Using an EFIN owned by a previous employer. See IRM 3.42.8.6.1.1 Employer User Portal (EUP) for additional information. 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. The categories used to describe providers are not mutually exclusive. Ask them to include information on the firms charter showing the makeup of the current officers, if possible. 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" . Letter 5876C - E-file Application Sanction (Letter 1), Letter 5877C - E-File Application IDT Sanction Criminal Expulsion Letter, Letter 5880C - E-file Application Program Acceptance (Use for individual provider options or any combination by selecting appropriate paragraphs), Letter 5881C - E-file Application Program Denial, Letter 5882C - E-file Application Information, Letter 5883C - E-file Application Appeal Response, Letter 5886C - E-file Application Sanction (Letter 2), Letter 5899C - Prisoner Denial Sanction and Specialty Designated Nationals Revocation, Letter 5884 - E-file Application Late/Unsigned Documentation, Letter 6032 Revision to e-file Application Letter, Letter 6033 Reconsider Reinstatement to e-file Application Letter, e-file Participation Reconsideration Review Board, External Services Authorization Management, Electronic Transmitter Identification number, Industry Stakeholder Engagement & Strategy, Stakeholder partnership, Education and Communication. The assistor must add comments indicating the suitability issue(s) and the action(s) taken in "Application Comments" and "Notes" . Changes related to FBI criminal records are referred to be adjudicated. 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). The suitability letter tracking report is used to monitor these accounts until a new address or contact has been established for the provider. The assistor must notify the application analyst of the error, indicating the city, state and ZIP code of the ULC. are submitted via the EUP only by the LITC coordinator. Ensure that Form 11671, Certificate of Records Disposal, is completed prior to sending the folders to Federal Records Center (FRC) to be maintained for two years and then destroyed. Applicants may not use the EFIN/ETIN of the previous provider. 1488 and Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. This report provides a count of applications in different application statuses based on the system submitted new, submitted revised, submitted reapply and complete. The revocation of participation in IRS e-file is not subject to the administrative review process as the revocation is based on federal court order and cannot be appealed. Principal Consent: Person associated with the firm granted the same authorities as a "Principal" . 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. Your tax program won't let the return to be e-filed if there is no EFIN entered in your software or if the EFIN hasn't been verified with Intuit. Having an EFIN and an e-services account means having access to systems of the IRS. "E-file Letter Review" is a workgroup that saved letters can be sent to for review. Assistors review the new Rap Back Triggering Event to determine the appropriate actions. However, our records do not match the information reported on the application. When EFINs are place in the inactive Status due to the EFIN cleanup, and its been more than 60 days from the date the EFINs were marked inactive, these EFINs will be dropped. The eligibility date will be calculated by the system based on the levels of infraction entered - one or two years. Reactivate the EFIN(s)/ETIN(s) once the user resubmits the application and the "Application Status" goes back to a submitted status. The IRS approval process is a two-step process. 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. A Principal, Principal consent or Responsible Official can also grant any of the additional authorities similar to the Responsible Official. You can refer them to the IRS FOIA Guide available on irs.gov for more detailed information. Allow 30 days from the issuance of letter for a signed appeal to be received back. The assistor must access the Department of Treasury website. If TC 470 closing code 90 is present; will full pay balance within 30 days. The assistor must request the return(s) if extension due date has expired. The assistor will enter comments and continue processing the application to issue the EFIN and ETIN (Large Taxpayers are issued both ETIN and EFIN). Check CC INOLE for a spousal cross-reference SSN. ESAM generates a case with the primary issue of Rap Back Activity Event. Hold interaction open until you receive a response from the ISE&S employee. Using an EFIN that may no longer be associated with your firm. Once you locate the company, select profile, then click on company profile and you will see the officers listed under Executives. For example: Undeliverable (UD) mail comment may state, "Letter of Inquiry (LOI) returned UD. Fingerprinting may be required for the individual who has been added. EPPM will initiate a review of the facts of the case and determine the level of infraction and impact on IRS e-file.