The status of all ETINs on the application is "Inactive" or "Dropped" . Chief of E-file Provider Program Management is responsible for the development and delivery of policy and guidance. The Service will monitor and either warn or sanction providers per Rev. Providers use electronic filing publications, such as Publication 3112, IRS e-file Application and Participation, which are available at IRS.gov, as their primary source of guidance. Prepare for and avoid them ahead of time to make the most of your application and keep your business moving smoothly. They need to indicate who needs removal and who needs to be added to the application, with their full name, Social Security Number, Date of Birth, e-mail address, citizenship status and position title. Quote 2 weeks later. If it appears the Preparer Tax Identification number (PTIN) has been impacted, inform the caller they may file Form 14157, Return Preparer Complaint. Mark the case "Worked" and then "Closed" and delete the application. You must protect your EFIN from unauthorized use. If there is a -C (combat zone), -O or -S (disaster freezes) on an account, this constitutes reasonable cause. The categories used to describe providers are not mutually exclusive. This report provides all applications where suitability is in process as of the date run. The most current ELF1541 report and the final ELF1541 report from the prior year are used to determine whether returns have been filed for each EFIN reviewed. The appeal shall be scanned and uploaded to OOAs SharePoint site, Appeals Electronic Case Receipt (AECR). When a federal court enjoins a provider, a Principal or Responsible Official from filing returns, the IRS must revoke the individuals or firms from participation in IRS e-file. Late filing or late payment history is not part of the criteria however, it may be considered when other ASAP criteria are present. SSN Cross-Reference triggered when an ASAP result indicating a spousal cross-reference issue is returned for that specific SSN. A defaulted installment agreement with no reasonable cause or explanation. Parameters are date range, EFIN and URL. ETIN(s) are automatically assigned as production except those for the provider option of Software Developer, which are test. See IRM 3.42.10.5, When to Submit a New or Reapply IRS e-file Application. 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. Those expelled for obtaining an EFIN with a stolen identity will go to a Taxpayer Assistance Center (TAC) for validation of identity. The application will automatically populate this number when the enrolled agent check box is selected on this screen and the system validates it against the Enrolled Practitioner System (EPS). . Initial ASAP will check for any cross-referenced SSNs that may be related to the individual(s) SSN listed on any application. If they answer "Yes" , then they must supply the applicable URLs once the application moves to complete and an EFIN is issued. Also, added information regarding using document upload to provide needed credential information as EPSS has implemented a new application. Items of importance include: This literal is suppressed for continuous suitability review. Business rules are as follows and are shown in a predetermined prioritized order as follows: Credentials Needed - triggered when the individual has indicated a professional status of attorney, bank official, CPA, or officer of a publicly owned corporation requiring validation. Suitability is the process used by the IRS to determine if the firms and individuals listed on applications are appropriate to electronically file. Join. An example of an infraction warranting immediate suspension would be a fraud conviction or investigation by Criminal Investigation. If you notice an application where an individuals suitability status is "None" , send Letter 5550, TOA Firm, selecting the appropriate paragraphs indicating what is needed by the individual to be added to the firm. Update the undeliverable indicator to "No" . FPC returned from FBI as Unprocessable triggered when the FBI response for a FPC is Unprocessable. Each case is required to be reviewed base on its own history, facts and circumstances. The EFIN(s) associated with the failed TINs will then be systematically inactivated. 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 report provides a listing of individuals subscribed to Rap Back. MF returns results using ASAP and results are uploaded to the application on the "Business Rule Results" screen of the individual and/or firm. PDF Form 8633 DO NOT PRINT DO NOT PRINT DO NOT PRINT DO NOT - IRS This report provides a count of cases by business rule for a specific assistor. The firm will need to answer, "Do you own or operate website(s) through which taxpayer information is collected, transmitted, stored, or processed?" Issue Letter 5881C, select from drop-down Initial Denial Individual or Initial Denial Firm, if applicable. The eligibility date(s) must be updated to the current date before the applicant can reapply. There are times when SSA can infer citizenship, for these types of records by looking at the foreign country of birth (FCI) field which will contain an asterisk (*) to indicate birth outside of the U.S. or a blank to indicate birth in one of the 50 U.S. States, D.C. or the U.S. A Large Taxpayer is a business or other entity with assets of $10 million or more or a partnership with more than 100 partners that originates the electronic submission of its own return. After verifying professional status select a professional validation status from the drop-down menu: The current date is the professional validation status date. The Internal Revenue Code (IRC) 6103 and the Privacy Act contain the disclosure restrictions for tax and non-tax information. The comments must be complete and accurate for the assistor and other IRS personnel to understand the account activities. If a Responsible Official fails because of initial or continuous suitability review, the suitability status for the SSN is updated to "Fail" . Posted: October 20, 2015. Accesses the link irs.gov/efileappdocupload. An electronic filing identification number is issued by the IRS to individuals or entities that are authorized e-filing providers, that is, entities authorized to file taxes on behalf of another entity online. 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. Initial suitability is conducted on all TINs listed on the application for the firms, Principals and Responsible Officials. If convictions or indictments are found, adjudication may recommend that the applicant be denied participation or the provider may be sanctioned from IRS e-file as a result of conviction or indictment of crimes under revenue laws of the U.S. under Title 18, 26 and 31 or of a state or other political subdivision. Probably impossible to know without applying, but the consequences of being denied (inability for a EFIN holder to knowingly hire an EFIN reject) would be terrible after the work of learning from my mistakes, earning a degree, and passing the SEE to become an EA. After the provider completes the application and passes a suitability check, we send an acceptance letter, which includes the EFIN, to the Provider. 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. For disclosure purposes, the name, company name (if applicable), EFIN, ETIN or TIN (SSN or EIN) must be verified. If the applicant appeals the EPSS decision, the appeal will be sent to EPSS. Reactivate the EFIN(s)/ETIN(s) once the user resubmits the application and the "Application Status" goes back to a submitted status. Also, update the eligibility date of each Principal and Responsible Official to the current date if applicable and select "Save" . Publication 3112 provides reasons individuals may be suspended from participation from IRS e-file. Add outstanding issues and a statement stating the appeal is not signed. All account documentation must be specific to the actions performed and case resolution. EFIN will systematically move to "Inactive" status. Accountants who work a normal 40 hours and make a good wage, please let us know you exist. The PTIN information is updated systematically weekly per the PTIN extract. The EFIN clean-up identifies and inactivates EFIN(s) of EROs who applied to participate in IRS e-file but have not submitted any returns during the current or preceding two filing seasons. Also, input TC 594 with closing code 84 to indicate the return was filed as a spouse on a joint return. (14) IRM 3.42.10.14.1.1 - updated information regarding electronic fingerprinting due to the change in the fingerprint process. 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. 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. ASAP-Penalty Assessment triggered when an ASAP result indicating a penalty assessment issue is returned for that specific EIN or SSN for Initial or Continual suitability. On the "Suitability Status" screen, update suitability for the firm, Principals and/or Responsible Officials to "Recheck" . Quote. This report provides aged cases assigned to a specific manager/lead. Fingerprinting may be required for the individual who has been added. Add the comment, Circular 230 applying to obtain e-Services access in "Application Comments" . New participants who are fingerprinted, accept the new terms of agreement and pass suitability are enrolled in Rap Back Services once the application goes to complete and an EFIN is issued. Monitoring may include reviewing IRS e-file transmissions and electronic filing signature requirements, conducting suitability checks and observing office procedures. A Sole Proprietor is updating the application to include an EIN. , . Cases involving continuous suitability review: On the "Applications Case Review" screen, click on Firm/Person link. Update Firm suitability for each entity to "Revoked" , enter the denial reason of "Other" and enter comment "SDN Revocation" . 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). Pending Criminal Investigation issues where documentation is provided by the Special Agent.
