When RICS, CI, RAAS, or other appropriate areas recommend expulsion of the Provider based on a stolen identity used to obtain an EFIN or submit a return using that EFIN, take the following action: Update all associated TIN(s) Suitability Status to Expelled. They will not be able to do so because their personal suitability is in "Revoked" status. Enter comments and continue processing the application to issue the EFIN and ETIN. The denial or sanction will remain in effect. FBI result may not always be an exact match. ESAM generates a case with the primary issue of Rap Back Activity Event. 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. For continuous suitability cases, the provider will remain in "Recheck" suitability until the IRS Independent Office of Appeals makes the final determination. Provider Statuses are listed below with a description: Revoked applicants cant appeal or reapply. Exit the application and direct the customer to access the application to finish filling it out and submit it. The PCAs are legitimate when both the TC 971/054 and TC 971/063 are present. If the return was received by mail, send the return for processing. IRS Independent Office of Appeals 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. Request professional status documentation as described in IRM 3.42.10.4.5.1, Personal Credentials Screen for Principals and Responsible Officials. If the list shows the state as FE research the Federal Prison Locator at http://www.bop.gov/ using the Inmate Locator tool found on the EPSS Portal "Quick Links" . An entity may reapply to the program through an existing application provided the business entity has not changed and: They were previously denied participation in IRS e-file, They were previously suspended and have either met the eligibility date or resolved the suitability issue. Issue Letter 5881C, select from drop-down Initial Denial Individual or Initial Denial Firm, if applicable. If the LDC recommends continuing with suspension or expulsion and review by the OOA is requested, the LDC must provide documentary proof to Andover e-help Desk for forwarding to the OOA. Assistor will evaluate the information received and manually assign the EFIN for a true Online Provider. Identified SDNs on the SDN list of The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury cant be on an e-file application as a Principal or Responsible Official. Select the appropriate response from the drop-down menu as to whether supporting documentation was received (Validating status as indicated above is equivalent to receiving documentation). If a "Fail" recommendation is determined after initial research: Prepare Form 14628, Initial Suitability Recommendation if recommendation is "Fail" (See IRM 3.42.10.14.8.1, Suitability Recommendation), Input comments "sent for second line review" on the application. Quote 2 weeks later. Has the firm been convicted of a felony in the last 10 years? The correspondence must address all suitability issues including any new issues identified through IDRS research. There are three parts in determining whether an applicant should be accepted in the e-file program: The crime(s) were minor, moderate, or major. In addition, send Letter 5880C, E-file Application Acceptance Letter. Scheme Development Center, literals include: , . The assistor should check CC IMFOL, BMFOL, TXMOD and TRDBV for an extension, posted or pending returns. If proof is not provided, ensuring due process, see IRM 3.42.10.14.8, Suitability Procedures After Research, for pass/fail specific instructions. Suitability must be "Passed" or "Recheck" , a provider status must be "Accepted" and the EFIN must be "Active" . If there is more than one individual with same name, consider age (using the date of birth on the e-file application) to identify the correct individual. You must protect your EFIN from unauthorized use. 2007-40, 2007-1 C.B. . Referring organizations should share this information and the circumstances surrounding the misuse with EPSS as early as possible. See IRM 3.42.10.14.8, Suitability Procedures After Research, for "Pass" or "Fail" specific instructions. Optional paragraphs that are not needed must be deleted by selecting the "Delete" icon in the "Edit" column. Check application comments to determine if another assistor is working the appeal. This letter will include appeal rights for the firm. To apply for an EFIN, you will need: Your name and Social Security number Your bank account information Your tax filing status A copy of your last tax return Information about any loans you currently hold Make sure you have this on hand before you begin the application to streamline the process. Applications can only be submitted by the Principal, Principal Consent or Responsible Official with designated authority. Arrest data is reviewed and classified as major, moderate or minor, to make a determination of "Pass" , "Fail" , or "Court Disposition" . A firm or individual whose participation has been revoked in IRS e-file may try to systematically reapply to participate in IRS e-file. Confirm the Name/TIN shown on the RAP sheet to the person applying for the EFIN with the incident for adjudication. SPEC will fax a request for deactivation check sheet and a copy of the Partner Notification letter to the e-help manager at 8774770567. Director of Electronic Products and Services Support (EPSS) is responsible for approving the policies and guidance. 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. The assistor must access the Department of Treasury website. See example of paragraphs for LOIs to use for Citizenship in IRM 3.42.10.14.7.12 (1) (d). 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. IRS trouble can be frustrating and intimidating. Be sure to include all literals/hits that appear on the "Business Rule" screen which are valid and any other pertinent information. SSN Cross-Reference triggered when an ASAP result indicating a spousal cross-reference issue is returned for that specific SSN. If you have not yet verified your EFIN with Intuit, see here. However, our records do not match the information reported on the application. If an EFIN is compromised, we will attempt to contact the firm, inactivate the EFIN, issue a new EFIN and notify the firm in writing. The applicant will need to contact the e-help Desk to have the eligibility date updated for the firm and any Principal or Responsible Official. 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. 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.
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