The recipient must submit the new application within the period beginning 45 days before the acquisition date and ending 30 days after the acquisition date. move Case Action to "Suspend" and input 55 days in "Number of Days to Suspend" . If the TIN is compliant: edit business rule of "Not Confirmed" to "No Hit", update personal/firm suitability status to "Pass" and add "Notes". Assistors can access cases assigned to them by selecting the tabs "Cases" and then "My Cases" from the top line menu. Posted: October 20, 2015. (35) IRM 3.42.10.25 - clarified procedures regarding ETIN types as they were incorrect. ZERO SPAM, UNSUBSCRIBE AT ANY TIME. Proc. When undeliverable mail involves a national account, including franchises, an interaction is sent to designated assistor and/or lead to submit an e-mail to the ISE&S (Industry Stakeholder Engagement & Strategy) group on a weekly basis containing the national accounts with undeliverable correspondence. This report provides a count of individuals in different suitability statuses within a specified date range. Schedule a consultation to find out if you qualify for an IRS hardship program it only takes a few minutes! 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. The suitability letter tracking report is used to monitor these accounts until a new address or contact has been established for the provider. 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. Posted November 2, 2020 Check application comments to determine if another assistor is working the appeal. Follow disclosure guidelines if information indicates that disclosure occurred due to the compromised EFIN. You should make telephone contact or send Letter 5876C, (select from drop-down Continued Participation LOI) to address the compliance issues identified. This report provides a count of fingerprints received and sent with the results. Scan all paperwork and forward via e-mail to OOAs mailbox *AP-COS-APS-East-BOS ACDS Update Request. However, if additional research discovers other issues, include them all in the LOI (e.g., balance due, missing returns in status 02, 03 and expired 04, fraud penalties assessed). INDV_SUIT_QUESTIONS_CHANGE triggered if a Principal or Responsible Official changes the answers to the personal suitability questions. Quote 2 weeks later. If the application is new and has been pending documents for 45 days, the application status will move to "Deleted" on the following day. The system will automatically generate an ETIN based on the Provider Option selected. Using an EFIN that may no longer be associated with your firm. The recipient must send supporting documentation (proof of sale) in separately after completing an application which must provide the following: Seller's name, address, business name, business address, and signature. The IRS approval process is a two-step process. Once this is done, the transmission status for all transmitter ETINs on the application will be in "Production" . If the entity information remains the same, to add a new location, users select "New Location" from the External Services Authorization Management (ESAM) landing screen. When the interaction is returned with the needed information, update the application accordingly and reissue correspondence, if applicable. it is the last level (going to OOA), send letter 5884, (select paragraph Unsigned Appeal) with the appeal to be signed. If no issues are identified, edit "Business Rules" from "Not Confirmed" to "No Hit" , move suitability of SSN and/or EIN to "Pass" and add "Notes" . and the issues are not resolved, letter 5883C/5877C, proposed or recommended sanction, and 5876C, proposed or recommended sanction to firm, if applicable. The applicant may provide a mailing address or year-round address, if necessary. Faxing is another option for individuals to provide requested documentation. Select the denial reason from the drop-down. Review the comments to see if prior Business Rule issues were identified. When reviewing the FBI report for arrest/conviction, ensure each arrest is carefully reviewed and there is a disposition/conviction listed. 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. They can also be found by using the "Search" function on the ESAM landing screen and selecting specific search criteria such as "Letter ID" from the drop-down. If the provider is a VITA Site or TCE, open an interaction requesting to correct the mailing address and Alternate Contact information. EPPM will initiate a review of the facts of the case and determine the level of infraction and impact on IRS e-file. If the applicants information does not match the name on the arrest record, prepare the cover sheet for a failed applicant. The EFIN will display in a table on the screen. LDC will identify the e-file infraction and recommend the level of infraction, the appropriate sanction and the explanation to be included in the letter. In most instances the Rap Back Subscription and the Rap Back Subscription Cancellation will be processed systemically. Levels of infraction are intended to categorize e-file rule infractions by the seriousness of the infraction. Director, Electronic Products and Services Support Check the EFIN status of your application to make sure the volume of returns e-filed matches your records. 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. A "Cancel Rap Back Subscription" request is systematically generated when a subscribed individual's suitability status is updated to: "None" , "Incomplete" , "Failed" , "Expelled" or "Revoked" . IDRS, e.g., CC INOLE (valid and invalid), CC IMFOL, CC INTST, CC BMFOL, CC ENMOD, CC TXMOD, CC IRPTR, CC MFTRA, CC SUMRY, CC FFINQ, CC DDBOL, CC TRDBV, Document 6209, ADP and IDRS Information, for explanation of sequence, status, transactions and indicator codes. If the Principal is also the Responsible Official, the applicant can indicate this by answering "Yes" to the question. For new and re-apply applications, ASAP is run after all other Business Rules. Each individual who is listed as a Principal/Responsible Official on the application must be a U.S. Citizen or an alien lawfully admitted for permanent residence (legal resident alien) at the time they sign/submit their application. FBI result may not always be an exact match. In addition, the RAP sheet may also show additional name(s) used by the individual as Also Known As (AKA). When response from IDT Research Group is "No IDT Detected" , continue initial suitability processing, close Incident and case ID. Business rules are programmed criteria on which literals will appear. This review will be conducted by EPSS management, EPPM and national account managers. Request professional status documentation as described in IRM 3.42.10.4.5.1, Personal Credentials Screen for Principals and Responsible Officials. The ASAP program uses predetermined criteria from MF to identify provider's potential eligibility and IMF/BMF compliance issues. 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. In addition, a new referral sheet must be attached. Update the EFIN and any associated ETIN(s) to "Active" . The IRS sets suitability standards to screen and monitor applicants to ensure that they maintain a high degree of integrity and adhere to the highest professional and ethical standards. When converting from legacy to the current ESAM system, many completed applications remained where a Principal, Responsible Official and/or Provider Option was added but the firm never resubmitted. Tracking number of the application, if completed. Apply the levels of infraction and determine the appropriate period of denial or sanction. An EFIN can be considered compromised when it is being used by an unauthorized user who is not listed on the application. (N-550 or N-570), State Department documents (e.g., FS-240 or DS-1350), Military record showing a U.S. place of birth. Applicants may not use the EFIN/ETIN of the previous provider. To start a new application or add an additional location: Select "New Application" from the drop-down and select "e-File Application", Select "Search" , from the drop-down menu, Select "Application" from the drop-down menu, Under the "Search Criteria" use "Search By" application type with a "Value" of" e-file Application" from the drop-down menu, Select additional criteria as needed to refine the search. If the research shows a "blank" on cc DDBOL, the assistor will research IDRS CC MFTRAU to verify the place of birth. The selected letter will display. When assigning an ETIN manually, its use must be determined. If the legal name of the business is being changed, the entity change must already be reflected on IDRS before it can be changed on the application. See IRM 3.42.10.14.8, Suitability Procedures After Research, for "Pass" or "Fail" specific instructions. (15) IRM 3.42.10.14.1.4.1 - removed the note regarding time frame differences for adjudication appeals as it is no longer valid in current procedures. If no response, follow IRM 3.42.10.14.10.1.1, Failure to Respond to Suitability Letters. When working continuous suitability, research should be confined to the TIN(s) in "Recheck" status. Parameters are date range, EFIN and URL. A file will be sent for assistors to work. This role only allows view access of the application within the EUP. The assistor will verify the correct ZIP code in the USPS website, https://tools.usps.com/go/ZipLookupAction_input. Electronic Products & Services Support The EFIN extract is a file of valid EFINs generated by the system and sent to MeF daily. For individuals submitting new applications: Process the fingerprint results/credentials and adjudicate considering the answer to the felony conviction and/or incarceration question "Person Suitability Answers and TOA Signature" screen. Check for pending or posted OIC, TC 480. Proceed to (4), Employment Code is equal to "G " or "T" or Client Code is equal to "F" or 2. If the ZIP code is correct: Enter a valid ZIP code, from the ZIP code/ULC table, nearest to the invalid ZIP code on the application. There is a change to the Principal or Responsible Official such as adding an individual, deleting an individual or changing information concerning a current individual. The application is systematically processed for suitability and treated as a new application. The middle initial is not part of the matching process so should not be considered when researching for potential matches on ESAM. Update the undeliverable indicator to "No" . The SIDN has nine characters; the first character is the letter "S" followed by eight numeric digits; for example, S12345678. EPPM revises Publications 3112 and 1345 annually. The period of denial and sanctions are imposed by the level of infraction. An Intermediate Service Provider receives tax returns from EROs (or from a taxpayer or tax-exempt organization that files electronically using a personal computer, modem or the Internet and commercial tax preparation software). (32) IRM 3.42.10.23.2- added TRIDOC describing faxing documentation to include all methods of providing documentation together. Reconsideration is defined as the allowance of an expelled individual to request reentry for participation in the e-file program after meeting criteria established by the e-file Participation Reconsideration Review Board (EPRRB). Review the time frame on the (see fingerprint adjudication job aid) carefully to determine the risk level of the conviction. If the ZIP code is typed incorrectly, enter correct ZIP code and save. If the owner calls in about the EFIN, authenticate caller, then inform them of the compromise and issue a new EFIN. 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. When mailing correspondence concerning the suitability of one or more Principals or Responsible Officials of the firm, send one letter that does not include details of the individual's suitability issue to the firm. The applicant will choose the available Provider Options on the "Application Detail" screen. All Required fields are marked with an asterisk. transmitting electronic tax return information directly to the IRS. We will review the situation to determine if further action is needed such as a fraud referral. Proc. Make sure youre familiar with tax details like how a foreign bank account can impact your taxes or reduce small business income taxes legally, for example, and that you have not made past tax errors that you need to correct. The individuals suitability status will remain in "Pass" , pending the adjudication of the Rap Back event. The case is assigned to an assistor to work. To work the case, send Letter 5882C, (select from drop-down ITIN Deactivation). 3.42.10 Authorized IRS e-file Providers | Internal Revenue Service If research does not indicate that all returns are posted or satisfying transactions, request the information from the provider. verification of professional status credentials. See IRM 3.42.10.14.4.3.1 (4), Procedure for Second Appeal Criminal Investigation (CI) / Scheme Development Centers (SDC). Andover, MA 01810. 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 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)" .