efin application denied

Wage and Investment Division. FPC returned from FBI as Unprocessable triggered when the FBI response for a FPC is Unprocessable. If the Asset Code is "8" or "9" , the applicant is a large exempt organization and eligible for Large Taxpayer Not for Profit business activity. After the user has entered all information through the RUP on an application, the application must be submitted by selecting "Submit" . 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. Documentation received for banking official and officer of a publicly owned corporation must be maintained for three years after the application has been dropped. These cases will be referred to RICS or CI. 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. If an individual appeals and states that he is no longer in prison or is not the same person on the prisoner list (never incarcerated) and has provided supporting documentation, forward to adjudication for determination. LDC staff will advise EPSS e-help Desk operation within 14 days if the sanction is upheld or reversed. Check the filing requirements of the applicant on IDRS command code INOLES or ENMOD to confirm they are required to file employment tax returns (Form 94x). These changes require a signature of the authorized person. This should only be seen on applications with the provider option of "Large Taxpayer" filing Form 1120F. Andover will refer the incident back to the original assistor with actions needed. (21) IRM 3.42.10.14.7.11(7) - expanded the procedures regarding family relationship when the only individual on the e-file application is deceased, IPU 21U1190, issued 10-21-2021. An IRS sponsored Not for Profit business activity applicant should include the SIDN on the Doing Business As line. The subject line of the e-mail to Appeals will read as follows, Team # SEID EPSS-DOP-Appeals-To APS. CI will perform the first level administrative review for CI related cases and RICS will perform the first level review for IDT cases. Click on the Firm/Person name link to access the "Business Rule Results" screen. 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. ASAP-Tax Compliance triggered when an ASAP result indicating a tax compliance issue is returned for that specific EIN or SSN for Initial or Continuous suitability. The information/cases have been analyzed and EPPM is now recommending these cases be addressed as a rule violation per Publication 3112. If "no" , provide explanation. Levels of infraction are intended to categorize e-file rule infractions by the seriousness of the infraction. To work the case, select the "Case ID" link. Inactive ETIN(s) of dropped Transmitters can be reissued immediately, if necessary. 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. ASAP is used for new, reapply and revised applications. For cases with a blank literal - Our records show that information obtained from the Social Security Administration doesnt indicate your citizenship status. Select "Add New Location" from the dropdown menu. Untuk E-filing dapat diakses di laman Direktorat Jenderal Pajak.. Namun, untuk melakukan pelaporan secara mandiri di sistem online, Wajib Pajak (WP) harus sudah memiliki nomor Electronic Filing Identification Number atau EFIN. For additional authentication, the company address is sufficient (for example, if the company name the caller gives differs from our records). An enrolled agent may submit a copy of a current active enrollment card issued by the IRS or provide their enrolled agent number. If the provider does not provide the requested information within: 48 hours of telephone call, issue appropriate letters. Now that you have an Electronic Filing Identification Number, you can begin to e-file. ASAP-Identity Theft triggered when an ASAP result is returned for that specific EIN or SSN. Research the "State Boards of Accountancy" for CPA(s) and the State Bar Association for attorneys found at Public Record Center.com. When the firm, Principal or Responsible Official has resolved the suitability issue(s) prior to completing their suspension period, the applicant may reapply. Sanctioning may range from a written reprimand, a suspension or an expulsion, depending on the severity of the infraction and mitigating circumstances. If the case involves both CI and IDT issues, then CI will review the case. 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. 221. r/Accounting. For undeliverable mail other than suitability letters, please refer to IRM 3.42.10.22, Undeliverable e-file Provider Correspondence. Open an incident in EHSS with the description "IDT Mailbox RICS Breached Referrals EFIN XXXXXX inactivated" and close. Andover e-help Desk will use the e-file sanction request to request a recommendation from the LDC about the administrative review and appeal. If they are providing basic documentation or an initial appeal request from Andover, it should be mailed to Continued or additional level one infractions incurred, after the service has brought the level one infraction(s) to the attention of the provider, may constitute a level two infraction. The EFINs must be in active status where at least one of the following forms was selected: 94X MeF, 990, 1040, 1041 MeF, 1065, 1120, 1120-F, 1120 POL, 2290, 8849, 720, 990T, 4720, 8838-CP, 5330, 5227. 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. 2. 1101(a) (20) is "lawfully admitted for permanent residence" . Form 14633, OOA Appeal Rights - Suitability Recommendation is used for appeal to the IRS Independent Office of Appeals. When attempting to call the provider concerning continuous suitability/application issues and the telephone number has been disconnected or there are indications that it is out of service: Issue Letter 5876C (select from drop-down Continued Participation) for suitability issues and include a statement requesting an updated telephone number. In the case of a literal/hit on the SSN, you must speak to the individual with the suitability issue. EMCs should contact the SBSE HQ analyst when they need additional assistance. A dropped EFIN may not be used by that ERO; a new EFIN must be issued. All information requested must correspond with the initial decision to deny the case prior to reversal of the original denial decision. I applied for a efin and was denied because of a felony i have from 2007. It uses the ad hoc report, EFIN_DROPPED_DATE_RANGE, created with the applicable periods, to purge the folders associated with a dropped EFIN. Whether all suitability criteria outlined in Publication 3112 have been met. If any IA is in default status 64, send letter to taxpayer and include the information about all defaults. When the result of the FPC check is "Duplicate" an Application Case will be generated. If the triggering event is not "Death Notification" or "Criminal Retain Submission" which indicates some type or criminal activity, escalate the EHSS interaction to "Analyst App" for recommendation. We will review the situation to determine if further action is needed such as a fraud referral. Refer to IRM 3.42.10.5.5, Reapply Applications for more information on reapplying. When an appeal to the OOA is received in response to a denial letter, recommended sanction letter, immediate suspension or expulsion letter, assistor will prepare the case and forward to OOA within 15 business days. This report provides the number of active participants, returns filed range for active participants and reject rate range for active participants for a specific year. The list of related resources can be found in IRM 3.42.10.2.2, IRS e-file Publications. 2007-38, 2007-1 C.B. The Andover e-help Desk assistor will take the appropriate actions to revoke the Authorized IRS e-file providers participation in IRS e-file and to ensure individuals and firms do not participate in IRS e-file in the future. I haven't gotten in anymore trouble since my conviction and is a productive citizens. Change suitability status to "Pass" for all applicable TINs; input comments "passed suit" . Applicants must have an IRS e-Services account before initiating and submitting an electronic IRS e-file application. If pass is recommended, update personal suitability to "Pass" and send appropriate letter(s) for result of administrative review. In most instances the Rap Back Subscription and the Rap Back Subscription Cancellation will be processed systemically. When your application has been approved, the IRS will send an acceptance letter and your EFIN. Fingerprint adjudication provides an important segment for individuals seeking admission into the IRS e-file program. See Provider Roles and ResponsibilitiesPDF in Publication 3112 for more details. When working a "Credentials Needed" case, click on the Case ID link and then the Credentials Needed link to access the Personal Professional Result(s) tab of the individual to verify the professional credential. However, our records indicate you are not a U.S. Citizen. Applications can only be submitted by the Principal, Principal Consent or Responsible Official with designated authority. The assistor will check CC TXMOD, IMFOL and BMFOL for these transaction codes. Each suitability "Hit" , based on set suitability criteria, identifies a potential infraction or violation of e-file rules. This role only allows view access of the application within the EUP. If different, reissue correspondence to that address and enter comments. To become an Authorized IRS e-file Provider, an applicant applies electronically. When an EFIN is found to be compromised through research or customer contact, create an interaction, document it with pertinent data and: Place the compromised EFIN and any associated ETIN(s) into "Inactive" status. Update the comments field after selecting "Save" , "No response to previous letter, list all suitability issues and EFIN number" . The list of acronyms used in this IRM is found in Exhibit 3.42.10-3, Acronyms. The designated TE must contact the National Account Manager (NAM) if an applicant and/or provider assigned to a corporate national account does not pass suitability before any action is taken and a letter sent. The address must be different from the existing application (minor changes such as ST instead of Street or Boulevard instead of BLVD are acceptable). The following requirements must be met by the new applicant: The recipient must submit new application, be fingerprinted if necessary, and meet current suitability requirements. Select the denial reason from the drop-down. If there is a United States Postal Service (USPS) National Change of Address (NCOA) which indicates a new address on the correspondence, change the mailing address on the application and indicate in comments that this is being done based on USPS NCOA and reissue correspondence. The first inquiry may be made by telephone. 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. All links to validate credentials can be found on the EPSS portal Quick Links. APP_Workflow_Admin includes "Unavailable EFIN" . Update comments, including letter number, letter date and main issue of letter, in "Application Comments" and the EHSS interaction. The appropriate term according to the reference 8 U.S.C. Any rehabilitation and restitution completed. For existing applications, update all associated EFINs and ETINs to "Inactive" . This report provides a listing of all EFINs dropped within a specified date range. An applicant acquiring an existing IRS e-file business by purchase, transfer or gift, must submit a new application and receive a new EFIN and ETIN. This report provides information related to EFINs with IDT. Reissue prior correspondence if necessary. In addition, the RAP sheet may also show additional name(s) used by the individual as Also Known As (AKA). EPSS will send some referrals to CI, RICs or SBSE for review, investigation and then work to completion. Refer to your Lead for final approval or denial. Per the Social Security Administration, if an individual made a request for SSN card prior to May 1981 which has not been updated, e.g., request for a replacement card, the Citizenship code (CSP) field will be blank. The following authorities are in this IRM. If the provider provides reasonable cause and the payment/proof of payment is posted to IDRS, "Pass" . Credentialed individuals, who receive a letter requesting verification of Professional Status, can upload the documentation on IRS.gov or fax it to Andover at 877-477-0567. Using an EFIN that may no longer be associated with your firm. The eligibility date will be calculated by the system based on the levels of infraction entered - one or two years. CI will send a letter to the provider when the examination is closed, and the provider can send appeal at that time. Input comments on "Application Comments" screen that return was secured. Business rules are programmed criteria on which literals will appear. Clerical will create an incident in EHSS for each RAP sheet requiring adjudication using Product Type = Adjudication and Problem Type = FPC ADJ. Close the ESAM case and the EHSS interaction. If the firm is replacing the individual, fingerprinting may be needed. The fingerprint(s) are retained in the FBI Next Generation Identification (NGI) and a Rap Back Subscription is set on the individual. If verification shows applicant is not required to file 94x employment tax returns. My efin application was denied due to an criminal conviction over 15 years old. This literal is suppressed for continuous suitability review. Open an Incident annotating EFIN, action code and Case ID, escalate to the IDT Research Group. When the IRS receives your application to participate in electronic filing, they will send you a letter with your EFIN included. of Treasury server and match information from all applications, with provider option status of applied or accepted, against firms and individuals on the SDN List and generate a case with the primary issue "Present on SDN List" . State Government Agency is only available to EUP users. If the applicant/provider is matched with the SDN list, send Letter 5899C, (select from drop-down Revocation Provider). In addition, some TRIDOCs were moved and reorganized. To input the personal credentials of the Principal or Responsible Official, click on the Application Summary and then select the personal credentials link. 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). Pass, upon receipt of the return. When assigned these cases, an assistor will verify that the firm is a true software developer based on firm name, business structure and other information on the application. It also provides links to directly access other sections of the application. These cases will be generated as the information is received, firm and/or personal suitability will systematically move to Recheck, continuous suitability issues will post as a primary issue business rule and are notated in the description. A Principal, Principal consent or Responsible Official can grant the following authorities to the Responsible Official: Contacts: Person available for the IRS to contact for general questions concerning the firm and application. When submitting letters for review, include the MFTRA report received. If the application is not revised within 30 days, issue letter referencing the telephone conversation and update case to Suspend. See IRM 3.42.10.26.1 EFIN Drop Program. If the above literal appears with literal "No Suitability Checks Met Against MF" and SSN, the assistor will verify that the SSN has filed jointly with the individuals listed on the application. Without a valid signature, the appeal is incomplete. You indicated you are an alien lawfully admitted for permanent residence (legal resident alien) on your IRS e-file application. Intelligence Hold/Criminal Investigation (Z or -T Freeze). Clerks will e-mail the SDC referral report containing the SSN and names to criminal investigation on a weekly basis. Send Letter 5899C, (select from drop-down Revocation Individual or Revocation Firm). The system generates a case with the business rule "Prisoner/Convicts" in the work group ANSC_Leads when it finds a match. Each case will go through one review except for "Office of Appeal" recommendations which will go through two levels of review. Research required to include but is not limited to: See IRM 3.42.10.14.8, Suitability Procedures After Research, for "Pass" or "Fail" instructions after decision. Attach the original and first appeal paperwork with Form 14633, O.O.A. When an Online Provider subsequently requests a regular EFIN, assistors must use special procedures to generate an EFIN with the ERO provider option added. Any patterns of behavior and risk of recurrence. MF returns results using ASAP and results are uploaded to the application. 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. Ordinary business care and prudence includes making provisions for business obligations to be met when foreseeable events occur. 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 Scheme Development Center will indicate the level of Infraction and sanction imposed. If expelled, forward to the review board. The case should be assigned to the IDT Team for further research. 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. The eligibility date(s) must be updated to the current date before the applicant can reapply. The eligibility date is also inserted in the denial/suspension letters in the following sentence, "You may re-apply to participate on or after (insert eligibility date) or sooner if you resolve the suitability issue(s)" . Do not provide the link unless necessary - refer them to their letter for the link. The External Customer Data Store (ECDS) receives updated ZIP code/Universal Location Code (ULC) tables, usually twice a year, using the authoritative source table available. When a user adds the reporting agent provider option to the application, the system will validate that the EIN entered on the application has at least one Form 8655, Reporting Agent Authorization, posted to the Reporting Agent File (RAF). 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. The EFIN was dropped due to inactivity and their provider status is "Dropped" . Can upload multiple files with a size limit of 5M per file. 214. ASAP will check new applications for any individuals citizenship code on the DM1 of the National Account Profile (NAP) to ensure all individuals subject to suitability are either US Citizens or Lawful Permanent Residents (LPRs). . If BOD: CD is equal to LM then the application is for a valid Large Taxpayer. 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. You will then have the option to send (CRX) or print (locally printed) the letter. If no new address is provided, check the "Business Address" on the application. Was denied EFIN application in Dec 2019 and bang COVID hit in 2020 so I didn't appeal. update application to "Submitted in Review" . 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" . The tracking number indicates the year, month, day and time that the application was entered in ECDS. The ETIN dropped date appears on the "ETIN Status" and "Application Summary" screens. Providers need an EFIN to electronically file tax returns. If your clients are due a tax refund, they often want those funds in their hands as soon as possible. A tracking number is assigned when the user selects save or continue. The original EFIN adjudication cover sheet and any information submitted by the applicant. Update Application Status to "Submitted in Review" , update "Business Rule Status" from Not Confirmed to Hit, mark the case Worked and then "Closed" and delete the application. 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. See IRM 4.21.1, Electronic Filing Program, Monitoring the IRS E-file Program, for SBSE e-file Monitoring Coordinator (EMC) procedures. The ASAP program uses predetermined criteria from MF to identify provider's potential eligibility and IMF/BMF compliance issues. EPPM will review a list of Suspicious EFINs data received from RAAS. Send Letter 5876C, (select from drop-down Continued Participation LOI). ETIN(s) are automatically assigned as production except those for the provider option of Software Developer, which are test. The assistor will enter comments and continue processing the application to issue the EFIN and ETIN (Large Taxpayers are issued both ETIN and EFIN). 4 Hal Penting Sebelum Melakukan e-Filing. (10) IRM 3.42.10.8 - added AERA and AMNT roles as they were not included in the prior version. This form is forwarded to the business unit records coordinator and area records manager. When you have an EFIN, you can streamline their ability to get their refunds in hand. Also, added procedures about working cases where the TIN was compliant as the section only addressed procedures for those non-compliant. See TC, SC (Status Codes) and CC in Document 6209, ADP and IDRS Information: If a TC 150 is posted under the spouse's SSN, check the status of the tax account under the SSN appearing on the ASAP report. A "Subscribe to Rap Back" request is systematically generated when an individual's initial suitability is updated to "Pass" , terms of agreement are accepted, the application goes to complete and an EFIN is issued. 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.
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