If a provider challenges the IRS in court over suitability issues or other rulings, the comments in the application may be admissible in court and therefore, must be accurate and complete. Enter comments on the "Application Comments" screen. Suspension/disbarment from practice before the Service if the activity resulting in suspension or disbarment is also in violation of IRS e-file rules and regulations. If suitability issue(s) exist, and the EFIN is active, enter on application comments "suspended or disbarred by OPR indefinitely" and follow IRM 3.42.10.14.5.2, Procedures for Continuous Suitability Case Processing, and close incident if applicable. If firm responds, the IDT assistor will review response and take the following actions: If Agree, accept explanation and pass, following the appeal process. Conviction of any criminal offense under the revenue laws of the United States or of a state or other political subdivision or of any offense involving dishonesty or breach of trust. (23) IRM 3.42.10.14.16(3)(d) exception - updated exception for working initial cases where a new principal will fail suitability due to a change in process. For CPAs and attorneys, the state, license/credential number and expiration date will populate for up to five credentials. Add comments to Application Comments, if applicable. When the assistor determines the 45-day processing time for applications will not be met, the assistor will send Letter 5882C (select from drop-down Interim letter), acknowledging the IRS received their application and to allow an additional 30 days for processing. 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. Intelligence Hold/Criminal Investigation (Z or -T Freeze). Since these applications will not be filing returns, the "Do Not Clean Up" button on the "Application Summary" screen must be selected to prevent the EFIN from being inactivated during the EFIN Cleanup process. Individuals can use the "Edit" button on the "Authorized Users" screen to change information for each Principal Consent. If FBI results of "Data" have been received, clerical will forward the FBI findings for adjudication. Clerks will e-mail the SDC referral report containing the SSN and names to criminal investigation on a weekly basis. Updates to an application must be made within 30 days after any change. The correspondence must address all suitability issues including any new issues identified through IDRS research. Once the EFIN is dropped through the EFIN drop program, it cannot be reactivated. Using an EFIN that may no longer be associated with your firm. If the answer is "Yes" , input the DBA Name or EFIN number. Most of these applications will be denied. See IRM 3.42.10.5 , When to Submit a New or Reapply IRS e-file Application. 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. Use IDRS command code BMFOLO to research the organization to determine if the applicant qualifies as a large taxpayer exempt organization. When using the VineLink website, click on the state in the map, then open the Search and Register tab to search for the inmate. If IDT is found IDT Research Group will refer to RICS, CI or other appropriate area. However, if it can be determined that the firm is aware that an individual has been denied, suspended or expelled from participating in the e-file Program and they allow that sanctioned individual to use their EFIN to e-file returns, they are in violation of "Knowingly and directly or indirectly employing or accepting assistance from any firm, organization or individual denied participation in IRS e-file" or suspended/expelled from participating in IRS e-file per Publication 3112. A file will be sent for assistors to work. Set the Undeliverable Mail Code to "Yes" on the "Firm Information" screen. The applicant must choose the Service Type of either "For Profit" or "Not for Profit" . This report is a listing of all Online Providers that have answered the self-certification questions in the current fiscal year. Information about the new event will be included on the official Record of Arrest (RAP) sheet. Reasonable cause is referenced in IRM 20.1.1.3.2, Reasonable Cause or IRM 21, Customer Account Services. Here are examples of letter paragraphs used for Citizenship. Cases are generated for applicants when the "business rule" check results in "Not Confirmed" . Procedures for these cases are provided in IRM 3.42.10.6.5.1, Case Action - Suspend. 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. Any applicant that is interested in participating in online filing must select Online Provider from the provider options drop-down menu on the "Application Detail" screen of the application. The specific criteria used are: . If you are threatened, harassed, or forcibly interfered with during or related to the performance of official duties or have been assaulted you must report it to your local Treasury Inspector General for Tax Administration (TIGTA) office per IRM 25.4.1.2, Reporting to TIGTA. An Online Provider allows taxpayers to self-prepare returns by entering return data directly into commercially available software downloaded from an Internet site and prepared off-line, or through an online Internet site. If it appears the Preparer Tax Identification number (PTIN) has been impacted, inform the caller they may file Form 14157, Return Preparer Complaint. On 12/31/2016 at 3:58 PM, nicoliap said: Yes I had a felon 7 years back can this stop me from getting a efin number. (14) IRM 3.42.10.14.1.1 - updated information regarding electronic fingerprinting due to the change in the fingerprint process. The firm will need to answer, "Do you own or operate website(s) through which taxpayer information is collected, transmitted, stored, or processed?" ZERO SPAM, UNSUBSCRIBE AT ANY TIME. Andover Leads will receive a case for the hits and assign them to an assistor for research and follow up. Update the "Fingerprint Results" screen with the adjudication results "Pass" or "Fail" . mark the case Worked and then "Closed" for application to continue processing. See IRM 3.42.10.5, When to Submit a New or Reapply IRS e-file Application, to determine who must submit a new application. This report provides the same information as the Production Data Report by weeks except for completed within 45 days. All telephone contacts must be documented on the comments section of the application and in EHSS. The suitability status changes to "Pass" for TINs with no compliance issues, all supporting documents received, and passed validation or adjudication. Ensure the individual is incarcerated in a state or federal prison by researching the respective institution code on the business rule using the List of Prison Institution Codes found on the Electronic Products & Services Support (EPSS) portal. 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. FBI result may not always be an exact match. When undeliverable correspondence is received, other than suitability letters: If there is a USPS NCOA, which indicates a new address on the correspondence, change the address on the e-file application and indicate in comments that this is being done based on USPS NCOA and reissue the correspondence. If suitability is passed, the system will move provider status from "Applied" to "Accepted" , issue an EFIN and ETIN (if applicable), move the application status to "Complete" and generate an acceptance letter. Organizations should refer potential EFIN or ETIN misuse to EPSS through the W&I EFIN Referrals mailbox at *W&I EFIN Referrals. When assigning an ETIN manually, its use must be determined. Add comments per IRM 3.42.10.4.11, Application Comments. You can also review your acknowledgement report totals. E-help management is required to provide monthly updates to the Headquarters until the cases are resolved. If there are complex issues or multiple issues that could not be easily addressed during a telephone inquiry, send Letter 5876C, (select from drop-down Continued Participation (LOI)). INDV_SUIT_QUESTIONS_CHANGE triggered if a Principal or Responsible Official changes the answers to the personal suitability questions. 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.
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