The case is worked using the case suspend process in IRM 3.42.10.6.5.1(3). An EFIN or Electronic Filing Identification Number is a unique identifier assigned by the Internal Revenue Service to authorized tax professionals such as tax preparers, enrolled agents and certified public accountants (CPAs) who participate in the IRS e-file program. This report is a summary of Rap Back Activity Events classified by seriousness of the crime and adjudication results. The eligibility date is the suspension period less 45 days, as this is the allowable processing time for an application to complete. ECDS, maintained at the Enterprise Computing Center in Martinsburg, WV, is a database that is used to store all application information. Denied EFIN application appeal questions I recently received a letter from the IRS stating my EFIN application was denied due to several drug charges that happened in 2007. 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. All links to validate credentials can be found on the EPSS portal Quick Links. If the form type is 990, 990-EZ, 990-PF, or 1120-POL, the assistor opens an incident and escalates to Analyst 990 Provider Group, all other form types are referred to 1120 Waiver Level 2. The suitability letter tracking report is used to monitor these accounts until a new address or contact has been established for the provider. The "Delegated User" and "Responsible Official" have authorities that the Principal/Principal Consent may assign. Log into IRS e-Services on irs.gov and view/access your original EFIN application . A valid signature is either a hand signed document or an e-signature does not include a typed name) signed by a person responsible for the EFIN. We don't make mistakes in accounting.". The following is an example of a level one infraction: There is a history of defaulted installment agreement, but issues were addressed or self-corrected with no reasonable cause or explanation. Resolution can include revision of the IA to include the other unpaid tax periods. You must have an order placed for your tax year 2022 program or be enrolled in Auto-Renew before you can proceed. If professional status cant be confirmed or documentation is needed, send Letter 5882C, (select from drop-down Unable to Verify CPA/Attorney Banking Official or OPOC). EFINs appear on this extract within 24 hours. Not for Profit business activities default the application status to "Submitted New" and generates a case with a business rule of NFP EFIN. If there are any reasons why you would not be suitable including criminal history or past failure to adhere to e-filing standards do your best to correct them before applying, or outsource these services to an accredited firm. Check to see if the date of birth matches. To verify bank officials, send Letter 5882C, (select from drop-down Unable to Verify - Bank Official) requesting the documentation indicated in IRM 3.42.10.4.5.1, Personal Credentials Screen for Principals and Responsible Officials. Ordinary business care and prudence includes making provisions for business obligations to be met when foreseeable events occur. Enter your information in the application . Add comment, "Do not reactivate EFIN(s)/ETIN(s) until the application is resubmitted" . FAQs About Electronic Filing Identification Numbers (EFIN) An applicants suitability to participate in the e-file program is governed by Rev. The Application Status will remain in Submitted Revised until the issue is resolved. This report provides a listing of individuals subscribed to Rap Back. For additional authentication, the company address is sufficient (for example, if the company name the caller gives differs from our records). If SL recommends the EFIN be inactivated and it is still active, EPSS IDT Research Group will: Assign a new EFIN and add the comment SL case xx-xxxxxx-SL notified IDT that EFIN XXXXXX has been part of a data breach. This report provides a count of fingerprints received and sent with the results. In this instance, the case is updated with the ASAP "Business Rule" issue. The suitability status changes to "Pass" for TINs with no compliance issues, all supporting documents received, and passed validation or adjudication. Accurint will be utilized to conduct a criminal background check and adjudicated as necessary. In addition, the designated TE should contact EPPM when a firm or provider is affiliated with more than 100 locations. If SL recommends the EFIN be inactivated, the EFIN is inactive and research shows: A new EFIN has been issued - check RPDB to see if the new EFIN has been added, then update the RPDB if needed. On the "Application Case Review" screen, click on Firm/Person link. The database is also used to store information for other e-Services products as well. The suspension period and eligibility date are determined by the level of Infraction (1 yr., 2 yrs. Step 2 - Submit your application to become an authorized e-file provider. Want Addition - This trigger will activate when an NGI identity is entered into the Wanted Persons file or Immigration Violator file. If the provider does not provide the requested information within: 48 hours of telephone call, issue appropriate letters. The system verifies the receipt of the fingerprint results or professional status information validation. If a "Subscribe to Rap Back" or "Cancel Rap Back Subscription" request fails, a person case, "Rap Back Transaction Failure" , is generated and assigned for research. Information about the new event will be included on the official Record of Arrest (RAP) sheet. LDC staff will advise Andover e-help Desk, within 14 days, if it will allow the firm or individual to reapply to participate in IRS e-file: If the LDC advises that the firm or individual may reapply to participate in IRS e-file, the assistor will add a new row to the current suitability status moving personal suitability to Fail, entering the current date as the eligibility date, and advise the firm or individual of the action. This means a streamlined process and less time spent dealing with each individual client, which means you can instead focus on expanding your business. If TAC has verified the identity, they will input comments on Accounts Management Service (AMS). Hold ESAM case open until you receive a response. . When responses are received from individuals/firms about suitability issues, follow the specific procedures for the ASAP literal. If suitability issues exist and the EFIN is inactive, enter on application comments "suspended or disbarred by OPR indefinitely" . It supports an Intranet portal that allows IRS employees to access business applications and data. Assistor will update provider option to "Rejected" for initial suitability, for both a new and reapply application. If an EFIN has been inactive for five years or more, regardless of provider option status, the EFIN status is systematically moved to "Dropped" . (34) IRM 3.42.10.24 - changed title and updated content as current name related to legacy process as did some of the statements. Some applications have EINs with only one person on them as a Principal and/or Responsible Official. To work cases for individuals on the prisoner list not currently incarcerated who have a "0" in the release date field, on probation or parole or convicted of a felony in the last 10 years, check the prisoner list file to determine date of release and other needed information. If the ZIP code is typed incorrectly, enter correct ZIP code and save. Suitability status will stay in "Recheck" until issue has been resolved, all appeal rights are exhausted or until decision is made by OOA. You indicated you are an alien lawfully admitted for permanent residence (legal resident alien) on your IRS e-file application. A dropped EFIN may not be used by that ERO; a new EFIN must be issued. The application is systematically processed for suitability and treated as a new application. For more information on TDS, see IRM 3.42.8.9, Transcript Delivery System. Using the and information provided from the individual, determine if the individual has satisfied the requirement for a "Pass" decision. The types of crimes committed the impact on IRS e-file program. If research indicates the individual is still incarcerated, the e-help assistor will take the following actions to "suspend" participation in IRS e-file to ensure individuals and firms cannot participate: Update personal suitability for the matched individual to "Expelled" , select denial reason of "Other" and enter comment "Prison Suspend" . Must not have an "Alternate Contact" or "Delegated Users" . The individual on the application is subject to suitability. The appropriate letter will be sent systematically. FPC returned from FBI as Unprocessable triggered when the FBI response for a FPC is Unprocessable. If the application is a valid state government agency, update business rule status from Not Confirmed to "No Hit". On the "Suitability Status" screen, update suitability for the firm, Principal(s) and/or Responsible Officials to "Fail" or "Recheck" . Once the application is submitted, each individual can schedule an appointment by accessing the e-file Application summary page and using the scheduling link in the Terms of Agreement Signature(s) & Personal Information section. ESAM will show a "Yes" in the Name Check field. Any cases assigned to them will appear in the list. This information may also be researched on the Secretary of State Contact Information page. "No Data" - findings with no history are received back from the FBI. All information requested must correspond with the initial decision to deny the case prior to reversal of the original denial decision. If RICS denied the appeal, send Letter 5877C, (select from drop-down Removal Due to Identity Theft) with verbiage from RICS. Programs will check for TC 480 (offer pending), TC 481 (offer rejected) and TC 482 (offer withdrawn). Publication 4557, Safeguarding Taxpayer Data: A Guide for Your Business. If the provider indicates that the return was previously filed, send a copy of the return with a letter of explanation (faxed copies can be accepted as proof of filing, but dont send for processing). For any additional questions about citizenship status or documents refer the applicant to the U.S. Add comments per IRM 3.42.10.4.11, Application Comments. Note: In your application you are asked what kind of service you will provide. 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. 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. If the application contains only one Principal, the firm must provide a new Principal or Responsible Official, with proof and any necessary information through the RUP or send a signed statement on official company letter head. YES, ITS COMPLETELY FREE. 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. Allow 30 days from the issuance of letter for a signed appeal to be received back. If TAC indicates that they were unable to authenticate the identity, send first denial Letter 5877C, (select from drop-down 1st Appeal Denial Regarding Identity Theft) which includes appeal rights. EPSS should not treat those individuals who are on probation or parole as still being incarcerated. Use Form 14632, Electronic Filing Suitability Scheme Development Center Referral, to forward the appeal to SDC for their review/recommendation. Be sure to include the applications Customer ID from where the letter was generated in the "Business Rule" , "Suitability Status" screen(s) and "Notes" . The three EFIN statuses are "Active" , "Inactive" and "Dropped" . ORG_SUIT_QUESTIONS_CHANGE triggered if the entity changes the answers to the firm suitability questions. If the appeal proves the individual isnt the same person on the prisoner list, add a row to update personal suitability and move provider options and EFIN statuses to prior status. If outstanding balance shows TC 470 with closing codes 90 or 93 and 30 days has passed, send the next letter. Upon completing their initial research, assistors will indicate on Form 14628, Initial Suitability Recommendation/IM Activities area: "Pass" or "Fail" . 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. Purpose: This Internal Revenue Manual (IRM) provides the basis for the Electronic Products and Services Support (EPSS) employee to respond to application questions and how to process the e-file application received. The applicant will choose the available Provider Options on the "Application Detail" screen. This notification will systematically generate a case with Business Rule "Rap Back Activity Event" . If the business type is a Sole Proprietor with an SSN, then the firm suitability must also be changed to "Fail" . Per IRM Section 3.42.10.3.9 (1) (6): If a new or existing application fails suitability for issues with either the SSN or EIN, the provider options are updated to "rejected (Ann/Daily Suit Only)" Now I don't know what that means other than they didn't like something with your EIN or SSN.