3.21.264  IRS Individual Taxpayer Identification Number (ITIN) Acceptance Agent Program (Cont. 2)

3.21.264.5 
Acceptance Agent Approval Process (For Cincinnati Submission Processing Center Use Only)

3.21.264.5.2  (10-22-2014)
Cincinnati Submission Processing Center (CSPC) Initial Review Process

  1. CSPC tax examiners review the applications and determine if the organizations are providing tax preparation assistance throughout the year. Tax examiners will contact organizations if clarification or additional information is needed.

  2. Applications received with FBI data should be given to the Lead to determine if applicant will continue in the process or be terminated.

  3. The table below outlines the specific areas of review on the Form 13551 application.

    Review Area Action
    Type of Acceptance Agent All applicants must check either the "new" , "renewal" , or "amended" box and also check either the box for "Acceptance Agent" or "Certifying Acceptance Agent" .
    Organization Status (Line 1) All applicants must check the box that best describes the organization status. If the "Other" box is checked, applicant must insert a brief explanation of the organization status.
    Professional Status of Authorized Representative (Individual listed on Line 5) All applicants must check either the "Tax Preparer" , "Certified Public Accountant (CPA)" , "Attorney" , "Enrolled Agent Enter No" , or "Other" box. If the "Enrolled Agent" box is checked, applicant must provide the number. If the "Other" box is checked, they must insert a brief explanation of the professional status.
    Applicant’s legal name, EFIN, EIN (Lines 2, 3 and 4). All applicants must have an EIN to participate in the AA program. The applicant’s legal name can be the name of a person if a sole proprietorship or can be the name of the entity if a Partnership, Corporation or Limited Liability Corporation (LLC). The name is associated with the EIN and the IRS Master File. Check the IDRS print out to verify the legal name matches the EIN. Sometimes the organizations name will indicate their major activity which is out of the scope of the program, e.g., "Used Auto Deals" .

    If an EFIN is present in Line 3, verify the number with the ERO data sheet provided by Austin e-help Desk.

    Ensure the applicant’s legal name, EFIN, EIN, authorized representative(s), the business and mailing address are included in the preliminary agreement.
    Authorized Representative, Date of Birth (Lines 5 and 6) The authorized representative is the person designated by the entity to submit Form W-7 applications and are required to sign the Certificate of Accuracy (COA).

    Each entity may have up to 10 authorized representatives per location. Organizations can complete one Form 13551 and attach the continuation sheet with the information from lines 2 through 13 of the application for the other authorized representatives.

    Each Authorized Representative is required to complete the Mandatory Acceptance Agent Training as well as Forensic Document Training. Ensure that both certificates are present for each Authorized Representative that passes the suitability before issuing a preliminary agreement.

    Note:

    Although VITA/TCE applicants are required to complete Forensic Document Training, they will not have a Forensic Document Training Certificate (FDTC). SPEC conducts Forensic Document Training for VITA/TCE applicants and provide a list to the ITIN Policy Section. Refer all VITA/TCE applications to your Lead. The Lead will verify if the Authorized Representative has completed Forensic Document Training through SPEC from the list provided by IPS.

    Social Security Number/Individual Taxpayer Identification Number (SSN/ITIN) (Line 7) The authorized representative must have a valid Social Security Number (SSN) if they are a U.S. citizen or an individual lawfully admitted to work in the U.S. Applicants with an ITIN and working in the U.S. will be rejected (not authorized to work in the U.S.). Applicants with an ITIN with a business and mailing address outside the U.S. will be considered.
    Home Address of Individual Listed on Line 5 (Line 8) All applicants must include a complete home address.
    Citizenship/Resident Alien/Nonresident alien (Line 9) If the applicant is a Resident Alien or Nonresident Alien, a legible copy (front and back) of their immigration card (green card) or visa should be attached to the file if the applicant resides in the U.S. Verify that the expiration date has not expired. If the copy is not readable or is not attached, contact the applicant for a copy of the documentation.
    Previous Assessment of Preparer Penalties, or Criminal Convictions, or Failure to File Personal Tax Returns or Pay Tax Liabilities, or Criminal Conviction under U.S. Internal Revenue Laws (Line 10) Applicant must check the "yes" or "no" box. If the "Yes" box is checked, applicant must attach an explanation and a fingerprint card.
    If either is missing, contact the applicant and request that the missing information be submitted. The application cannot be processed without the results of the FBI data findings.
    If the FBI fingerprint results say “show data”, the file should be forwarded immediately to the Lead for review before sending any correspondence.

    The following are exempt from the fingerprint requirements: a financial institution within the meaning of IRC 265(b)(5) or Treasury Regulation 1.165-12(c)(1)(iv). , a college or university that qualifies as an educational organization under Treasury Regulation 1.501(c) (3)-1(d)(3)(i) , a casino, a Federal government agency or an ERO in good standing with the IRS. All EROs must submit proof of ERO status to be exempt from the fingerprinting requirement.

    Exception:

    An authorized representative that is a U.S. Attorney, Certified Public Accountant (CPA) or Enrolled Agent but not a certified Electronic Return Originator (ERO) may submit evidence of U.S. professional status in lieu of the fingerprint card.


    Caution:

    Each individual listed as a responsible party, authorized representative or alternate contact of the business must have attained the age of 18 as of the date of the application.

    Doing Business As (DBA) Name (Line 11) Applicant must complete this only if the business is operating under a name different from the business name listed on Line 2.

    Exception:

    if the applicant is a Volunteer Income Tax Assistance (VITA)

    site, a Doing Business As (DBA) name should be present.
    Business Location Address (Line 12) Applicant must complete. If more than one location, applicant must attach a separate sheet listing all locations.

    Note:

    a Post Office Box (P.O. Box)

    is not acceptable as part of the address.
    Business telephone number, Fax Number and e-mail address (Line 13) Ensure the telephone number, fax number and e-mail addresses are valid. If part of the e-mail address is missing, contact the applicant. If the applicant cannot be reached, request the e-mail address in the cover letter with the preliminary agreement.
    Mailing Address (Line 14) The mailing address is the address the applicant will receive correspondence. The entity must have a valid mailing address if different from the business location. Multiple business locations may not have the same mailing address. Ensure the mailing address is correct in the preliminary agreement. If the mailing address is the same for multiple locations, only one location should be placed in RTS.
    Organization is open for business 12 months of the year (Line 15) Applicant should check box "yes" or no. If box "no" is checked, a brief explanation must be attached. If the organization is not open 12 months a year, the applicant should be contacted to clarify the reason for part time operation and notified that part time businesses are not approved. Applicants submit Form W-7 applications all year to obtain ITINs for tax purposes and participant must be available to provide the service.
    Number of Form W-7 Applications planned to be submitted within 12 month calendar period (Line 15a) Applicant must have a volume listed.
    Primary and Alternate Contacts (Lines 16 and 17) Optional field. Primary and alternate contacts may inquire about the status of Form W-7 applications. The primary and alternate contacts do not have signature authority for the Certificate of Accuracy.
    Activities Performed (Line 18) Applicants should perform tax preparation and activities related to preparing U.S. Federal tax returns.
    IRS Web site (Line 19) Optional field. Only applicants desiring to be listed on the IRS web site should check this block.

    Note:

    VITA and TCE sites are not posted to the web site because of limited service and income requirements.

    Name, Title, and Signature of Authorized Representative (Lines 20 and 21) An original signature is required to process the application.

    Note:

    We do not accept faxed, stamped , or electronic signatures on applications.

    Any unusual or suspicious applications should be brought to the attention of the Lead..
    Date (Line 22) Application must be dated.
    Name, Title, and Signature of Principal, Partner, or Owner Both the authorized representative and the principal, partner, or owner must print and sign their names.
  4. Tax examiners will check the application information against the preliminary (draft) agreement to ensure all data matches and has been accurately recorded. An appendix will be attached to the preliminary agreement if the organization has multiple locations, EFINs, and authorized representatives.The following table outlines the location of specific items that appear in both the draft agreement and application:

    Item Draft Agreement Application
    AA Type (AA or CAA) Title Check boxes at top of form
    Legal Name Introduction Section 1.01 Line 2
    Doing Business As Name Introduction Section 1.01 Line 11
    EIN Section 3.02 Line 4
    EFIN Section 3.02 Line 3
    Principal Office Address Section 3.03 Line 12
    Authorized Representatives Section 3.04 Line 5
    Mailing Address Section 4.05 (CAA agreement only) Box 14
  5. If preliminary agreement data is incorrect, make changes with a red pen and return to the clerk for correction.

  6. Date stamp and sign the original and a copy of the cover letter, see Exhibit 3.21.264-26, Acceptance Agent Agreement Cover Letter. Attach a copy of the preliminary agreement with two signature pages and mail to the applicant. Attach a copy of the letter to the left side of the official file. Annotate the chronology stating the action taken ( i.e., reviewed the application, identified concerns, contacted applicant (purpose and response), mailed the agreement or returned the agreement to the clerk for corrections). Return the file to clerk to be filed.

3.21.264.5.3  (10-22-2014)
Final Approval Process

  1. Cincinnati Submission Processing Center (CSPC) tax examiners will review the application and agreement information to ensure it is accurate and complete. Review all correspondence received with the signature pages to determine if changes should be made or have been made by the applicant. Refer to the table below for appropriate actions based on findings:

    If... Then...
    Changes are indicated or needed, Return the entire file (application and agreement) to the clerk for changes.
    Changes are not indicated or needed, Verify all pages of the agreement ( 10 pages for AA; 12 pages for CAA) are present which includes the following:
    • Appendix (if applicable)

    • Example of the Certificate of Accuracy (CAA only)

    • Telephone List (CAA only)

    • Documentation Code List

  2. Access RTS to update the Form 13551 application. Search the record by Employer Identification Number (EIN). If more than one record is present and the EFIN in your file is used for an expired record or the current record, remove the EFIN from that record before you use the same EFIN in the approved record.

  3. Update the ITIN Real-Time System (RTS). Ensure all the information on the application including changes is entered correctly before approving the application. When entering new applications into RTS, process as follows:

    • Enter the authorized representatives as listed on Form 13551. Up to 10 authorized representatives can be entered in RTS for each location. If the primary and alternate contact information is blank, input the information for the authorized representative in the primary contact box. If the primary and alternate contact listed is not the authorized representative, and the e-mail address of the authorized representative differs, enter the e-mail address for the authorized representative next to the e-mail address for the primary or alternate contact e-mail address. E-mail addresses must be separated by a semicolon.

    • Update the application status in RTS to "Approve" .

    • Enter the date the agreement is approved and mailed.

    • Enter the agreement expiration date (December 31 of the fourth year from the date of approval).

    • Enter the correspondence status (for CAA – Both, for AA – Applicant Only)

    • Check for the Office Code. The system will automatically assign the Office Code. If an EFIN is in the system it will automatically use the EFIN preceded by two zeroes. If no EFIN is present, the Office Code will default to either eight zeros or seven zeros and a one.

    • Verify the Office Code assigned by RTS matches the Office Code on the example of the Certificate of Accuracy.

  4. When entering renewal applications into RTS, process as follows:

    • Select the "View" hyperlink in the Search Results table on the AA Search Screen. Review to make sure the agreement expires in the current year.

    • Select" Update Status" under "Reason for Change" , enter comments "Terminated old agreement" and click on Edit AA.

    • Update status to "Terminated" on the old record. Enter today's date in the "Termination Date" field at bottom of record.

    • Click "Submit" and continue to process the renewing "P2" record.

    • Open the "P2" record. This record should automatically be opened once the old record is terminated.

    • Select" Update Status" under "Reason for Change" , enter comments "FDTC received MM/DD/YYYY" and click on Edit AA.

    • Review the entire record against the Form 13551 and any correspondence to ensure you have the latest information. Make changes as appropriate. (EFIN, Address, email address, etc.

    • Update the Applicant Status in RTS to "Approved."

    • Complete the following fields in RTS under "ITIN PO Only" : Agreement Signed Date, Date Agreement Mailed, Agreement Expiration Date and Correspondence Type.

    • Add one day to the date you approved the file as the "Agreement Signed Date" to give the Lead a chance to review the file and return it to you..

    • Enter the completion date, no later than the next day as the "Date Agreement Mailed."

    • Enter a December date that is four years from the approval date as the "Agreement Expiration Date" . For example: an agreement approved 10/30/2014 expires 12/31/2018.

    • Select or Update the Correspondence Type based on the AA Typed selected on Form 13551. For AA, select "Applicant Only" . For CAA, select "Both" .

    • Click "Submit" and check the assigned Office Code in RTS against the Office Code on Form W-7 COA (the two must be the same, if not, correct the W-7 COA to the number provided by RTS. The generated Office Code is the EFIN preceded by two zeros. RTS will assign all zeros or all zeros and the number one if an EFIN is not provided.

  5. Continue finalizing the agreement by taking the following steps:

    • Date stamp both copies of the first and last pages of the agreement, both copies of the congratulations letter and both copies of the example of the Certificate of Accuracy (CAA only) with the current date. Stamp both signature pages of the agreement with the signature stamp provided by the supervisor.

    • Sign both copies of the congratulations letter.

    • Put the original congratulations letter, the agreement, the example of the Certificate of Accuracy, telephone list and documentation code list, a copy of Publication 4520, Acceptance Agents Guide for Individual Taxpayer Identification Number (ITIN), (for each authorized representative) and DVD “ITIN W-7 Application Process” (new applicants only) and ITIN Toolkit (includes Form 14154 W-7 Checklist, Publication 4857 and Publication 4859) in the envelope and mail to the approved applicant.

    • Annotate the chronology page with the status change in RTS and the mailing date of the package.

    • Add applications with box 19 checked on Form 13551 to the IRS website spreadsheet. On the spreadsheet capture the legal name, business address and telephone number and forward daily to the Lead. The Lead will compile the list from all tax examiners and forward weekly to the ITIN Policy Section (IPS) Senior Tax Analyst. The IPS Senior Tax Analyst will assign as appropriate to the IPS Content Management Application (CMA)analyst for posting to the website.

    • Forward files to Lead for quality review. Upon completion they will be given to the clerk to file.

3.21.264.5.4  (05-23-2014)
Quality Review (CSPC)

  1. Cincinnati Submission Processing Center (CSPC) Leads or designees will perform random quality checks of Acceptance Agent applications processed by tax examiners.

  2. Leads or designees should review at least two applications per month per tax examiner. A review by the Lead or designee includes (but is not limited to) the following:

    • Identification by the tax examiner of all incomplete or missing information or documents at the time of initial review

    • Accuracy of RTS entry

    • Compliance with this IRM

  3. The following items are critical to the ITIN Acceptance Agent program:

    • EIN

    • EFIN (if applicable)

    • Authorized Representative Name

    • Mailing address

    • Background check requirement

    • Title in Item 20 must be appropriate for EIN in Item 4

    • Signature

    • Fraud Document Training Completion (FDTC) certification for Certifying Acceptance Agent (CAA) applicants

  4. Results of the quality review process by Leads or designees are used to assess additional training needs or subject matter requiring additional emphasis or clarification.

3.21.264.5.5  (07-03-2014)
Amended Applications

  1. Amendments to applications may be forwarded to Cincinnati Submission Processing Center (CSPC) from Austin e-help Desk employees. Requests for changes must be in writing by mail. Telephone requests will not be honored. Applicants are instructed to use Form 13551, Application to participate in the IRS Acceptance Agent Program, when requesting changes to their Acceptance Agent application. CSPC may also receive written requests for amendments or changes to applications that are not on Form 13551 (change in address, telephone number, e-mail address, contacts etc.) These requests should still be processed.

    Caution:

    Request to change an authorized representative must be submitted by the applicant on Form 13551 to Electronic Products and Services Support (EPSS) for processing. This change must be requested by a Responsible Officer or owner of the company.

    Note:

    Requests for changes may also be received by e-mail in the ITIN Policy Section (IPS). Any such requests will be processed upon receipt by the IPS.

  2. Process amended applications or change requests as follows:

    1. Update RTS with the information provided in the request.

    2. Place the request or application in the file

    3. Annotate the chronology in the file with the amendments made in RTS.

    4. E-mail the organization to advise the requested changes have been made.

      Note:

      A new agreement will not be sent.

    5. Place a copy of the e-mail in the file and forward file to clerk for filing

  3. When an applicant request a change to AA type on Form 13551, it should be processed as a new application. For example: an approved applicant submits a request to change from an AA to a CAA or vice versa. CSPC employees should send a new agreement to the applicant for signature as the responsibilities are different for the AA types. Update RTS comments to show that a preliminary agreement was mailed to applicant. See IRM 3.21.264.5.2. When the applicant returns the signed signature pages, see IRM 3.21.264.5.3 and update the following fields in RTS with the current information:

    • IRS Received Date

    • AA Type

    • IRS Tax Compliance Check Date

    • Agreement Signed Date

    • Date Agreement Mailed

    • Agreement Expiration Date

    • AA Correspondence Type

3.21.264.5.6  (05-30-2014)
Rejected Applications

  1. Applicants that meet the rejection criteria will be mailed a signed and dated Reject Letter identifying the reason for rejection.

  2. Rejection criteria include(s), but not limited to:

    • Failed tax compliance check,

    • Failed FBI background investigation,

    • Applicant has an ITIN and resides within the U.S.,

    • Applicant did not return signature pages within 45 days,

    • Organization business operations is outside the scope for the AA program.

  3. Austin e-Help Desk employees will send rejection letters to applicants who:

    • Fail the tax compliance check, and

    • Have an ITIN and reside in the U.S.

  4. CSPC employees will send rejection letters to applicants who:

    • Fail FBI background investigation

    • Did not return signature pages within 45 days

    • Organization business operations is outside the scope for the AA program

  5. Applications failing the FBI Background Check will be mailed to CSPC for final determination. The clerk will follow the receipt process and then give the application(s) to the Lead for final determination. The clerk will take the following actions:

    If... Then...
    The Lead determines the application should be allowed to continue in the process, The application will follow the normal receipt process.
    The Lead determines the application is unacceptable and should not be allowed to continue in the process, The application will be rejected and clerk will follow reject procedures. All reject applications will be placed on the reject and/or failed list.
  6. Tax examiners will update RTS as follows:

    • Enter the reason for rejection in the comments field

    • Change status to Rejection.

    • Enter the date of rejection in the Termination Date field.

  7. Staple a copy of the Reject Letter to the application and return to the clerk for storage.

3.21.264.5.7  (10-22-2014)
Terminated Agreements (ITIN Policy Section Use Only)

  1. Agreements may be terminated for, but not limited to, the following reasons:

    • Request by the entity

    • Agreement expired

    • Compliance Review infractions

    • Quality Review infractions

    • Inactivity

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Process terminated agreements as follows:

    1. Update RTS with the appropriate remarks, status and termination date.

    2. Annotate the chronology sheet with reason for termination.

    3. Send correspondence to the entity informing them of termination.

    4. The IPS Senior Tax Analyst will assign as appropriate to the IPS Content Management Application (CMA) analyst for removal from the website.

    5. Terminated agreements must be maintained in storage for 1 year. Forward a copy of the termination letter to Cincinnati Submission Processing Center (CSPC) to put with the agreement file and maintain in storage. Before destroying, CSPC will return any forensic document training certificates to the applicant at the mailing address that is listed on Form 13551.

3.21.264.6  (10-22-2014)
General Individual Taxpayer Identification Number (ITIN), Real Time System (RTS) Acceptance Agent Information

  1. In addition to the IPS, Cincinnati Submission Processing Center (CSPC) and Austin e-Help Desk employees use the ITIN-RTS to process and track AA Applications. Applications are entered and updated as needed on the system.

  2. The following section will provide guidance on processing, updating and locating AA applications on the ITIN Real-time System (RTS).

  3. Refer to IRM 3.21.263, IRS Individual Taxpayer Identification Number, (ITIN) Real Time System (RTS) general guidance on ITIN RTS navigation including user groups, access, and reference information.

  4. If RTS displays a "Technical Difficulties" error message/screen when submitting an application, the e-Help Desk assistor will notify a Work Leader who will contact the IPS to research the error and attempt to resolve it.

    • If error can be resolved, the IPS will notify the Work Leader to have the e-Help Desk assistor enter the application.

    • If error cannot be resolved, the e-Help Desk assistor will print a blank Profile Sheet (Exhibit 3.21.264-25) and complete it with the appropriate comments/recommendations. Include a comment that the application could not be entered in RTS.

  5. The Andover e-Help Desk and non-Acceptance Agent trained assistors in the Austin e-Help Desk will use the ITIN RTS to research calls from customer about the status of their Acceptance Agent application.

3.21.264.6.1  (06-13-2012)
Individual Taxpayer Identification Number (ITIN), Real Time System (RTS) Navigation for Acceptance Agent Processing

  1. The applicable links on Exhibit 3.21.264-20, Real Time System (RTS) Home Screen, that are used for AA processing include the following:

    • Home

    • Form 13551

    • Search AA

    • AA Reports

    • Reference

    • Close

  2. ITIN - RTS Screens are used to enter and research Form 13551 information. The screens include the following:

    • Acceptance Agent Preliminary Screen

    • Acceptance Agent Input Screen

    • Acceptance Agent Search Screen

    • Acceptance Agent View Screen

    • Acceptance Agent Edit Screen

    • Acceptance Agent History Screen

3.21.264.6.2  (01-01-2012)
Acceptance Agent Preliminary Screen

  1. The Acceptance Agent Preliminary screen, Exhibit 3.21.264-21, is used to start the process of entering Form 13551 to the RTS.

  2. To access the AA Preliminary screen

    1. Select the Form 13551 link on the Home Screen.

    2. Enter the EIN from the Form 13551 (or as much information that has been provided on Form 13551) in the input box and select the "Check DB" button.

    3. If the EIN that was entered matches an existing EIN in RTS, in the Applicant/EIN Specific Data section fields, the only Application Type option available is Amended (New Location). This screen also contains fields for the EIN, EFIN, Legal Name and Applicant Mailing Address. Similar information, along with the application status, is captured in a Search Result Table.

    4. If the EIN that was entered does not already exist in the RTS, in the Applicant/EIN Specific Data section fields, the only Application Type option available is New. The EIN will auto-populate. The Tax Examiner (TE) enters the remaining information from Form 13551.

  3. The AA Preliminary Screen also contains a Suitability Profile button that when selected, will display a "print only" Suitability Profile Sheet with pre-populated information from the AA Preliminary screen. Refer to Exhibit 3.21.264-21.

3.21.264.6.2.1  (04-23-2013)
Renewal and Amended (New Location) Applications

  1. A Renewal application is when the applicant submits a request to continue in the program at or near the end of their four year approval period. Renewal applications are processed on applications that are in "Approved/Active" status.

  2. Refer to the steps outlined below to renew an application on RTS:

    1. Select Form 13551 from the Home screen, see Exhibit 3.21.264-20.

    2. Enter the EIN shown on the renewal application and click the Check DB button on the AA Preliminary screen, Exhibit 3.21.264-21.

    3. Select an "Active" application from the Search Results Table. The Renewal Application Type radio button will auto-populate.

      Caution:

      Until a selection is made in the Search Results Table, the only available Application Type is Amended (New Location).

    4. Click Continue to open up the application for processing.

    5. Enter the information the same way you would enter it for a new application using the information from the Renewal application.

    6. Click the Submit button when all required fields have been completed.

      Note:

      A link is displayed on the screen that enables you to view/edit the Renewal application. Selecting the link will also enable you to return to the active/current office application.

  3. An Amended application is when the applicant wishes to add a new location.

    Note:

    Compare the business location address on the Continuation Sheets with the business location address on Line 12 of Page 1 of the Form 13551 to determine additional locations. However, if mailing address on the Continuation Sheet is the same as the mailing address on Line 14, return the application as being incomplete.

  4. Use the Form 13551 link on the Home screen to amend (add a new location) for an existing EIN. Refer to the steps outlined below for amending an application on RTS:

    Note:

    Only applications in "Active" status may be amended.

    1. Select Form 13551 from the Home screen.

    2. Enter the existing EIN and click the Check DB button on the AA Preliminary screen.

    3. Select the Amended (New Location) radio button. A warning will appear indicating that this option should only be used to create a new location.

    4. Click OK to remove the warning. This will open up the fields for input.

    5. Enter the information. The fields required to add a new location are the same fields required to enter a new application. Many of the fields will already contain data from the original record. Update existing fields if necessary.

    6. Click the Submit button. If all information is entered correctly the new location will be added. If you conduct a search of the application two or more records should be available as a result of amending the application.

3.21.264.6.2.2  (01-01-2012)
New Application Not Previously Processed

  1. If a new or renewal application is received but RTS reflects an existing record that was not previously processed (i.e., neither accepted or rejected) from a prior year or open season window:

    • Edit the existing record and enter in the Comment field "Updating a new application previously not processed" .

    • Change application status code as appropriate.

    • Update the existing RTS record with the information on the Form 13551.

3.21.264.6.2.3  (04-23-2013)
Application Previously Rejected

  1. If an application is returned during the same open season window that was previously rejected for a tax compliance issue but IDRS reflects the issue has subsequently been resolved or applicant attaches any missing returns or a letter explaining they were not liable for the missing return:

    • Edit the existing rejected record using the Acceptance Agent View screen.

    • Under the Reason for Change field, select "Update Status" , enter an appropriate comment in the Comment field (example: "Resubmitted application previously rejected for tax issue now resolved" ) and click the "Edit AA" button.

    • Change application status code as appropriate.

    • Update the existing RTS record with the information on the resubmitted Form 13551.

  2. If a previously rejected application is received in a subsequent open season window, process the application as "new" , (see IRM 3.21.264.4.2.4) including complete/new tax compliance checks on both the business and all authorized representative (see IRM 3.21.264.4.3). Input application in RTS as a new record.

3.21.264.6.2.4  (08-15-2013)
Application Previously Terminated, Rejected or Expired

  1. If RTS reflects an existing record in either a Terminated or Expired status, another record will be created for the "new" application. Do Not change the status on the Terminated or Expired record.

  2. See IRM 3.21.264.6.3.1 to prevent a "duplicate record" notice when the new record is submitted.

  3. The information on the Acceptance Agent Input Screen created will be automatically populated from the Terminated or Expired record.

    • Update the entries based on the new Form 13551.

    • Update the IRS Tax Compliance Check Date.

    • For Application Status, select either "I1 - In Process IRS Check" or "I2 - Incomplete/Invalid Application" as appropriate.

3.21.264.6.3  (10-22-2014)
Acceptance Agent Input Screen

  1. The Acceptance Agent Input screen, Exhibit 3.21.264-22, is used to enter the Form 13551 in the RTS.

  2. The Acceptance Agent Input Screen is accessed through the AA Preliminary Screen, Exhibit 3.21.264-21. Enter required information on the AA Preliminary Screen, verify the application as a new record and select the Continue button.

  3. The content of the Acceptance Agent Input Screen, includes the following:

    Note:

    When entering e-mail addresses in RTS, use whatever case (upper or lower) is reflected on the Form 13551.

    Note:

    Austin assistor will not make any changes on the Acceptance Agent Input Screen if the status is:

    • A - Approved/Active

    • E - Expired Agreement

    • P3 - Pending

    • S1 - Suspended from the AA Program

    • T - Terminated


    If Form 13551 is an amended application for an Approved/Active agreement, only enter a comment in RTS that it was received and what was being changed.

    Acceptance Agent Input Screen Content Description
    IRS Received Date Enter:
    • the Batch Received Date (Paper) as reflected on the associated EHSS Incident. If no EHSS IM, enter

    • the current IRS received date stamped on the Form 13551.

    • If application is not date stamped, use post mark date on the envelope the application was received in.

    • If no envelope was received, enter the current date.

    • If application was previously returned or rejected, update the IRS Received Date using the date determination described above.


    Must be Numeric.
    Format must be MM/DD/YYYY
    AA Type Use the AA Type drop down box to select between the following:
    • Acceptance Agent

    • Certified Acceptance Agent


    If both or neither box is checked on the Form 13551, leave entry blank.

    Exception:

    For renewal applications, use the same AA type reflected for the current approved agreement in RTS.

    Professional Status Use the Professional Status drop down box to select between the following based on the entry in Line 1 of Form 13551:
    • Financial Institution

    • Education Institution

    • Government/ Military

    • Casino

    • Tax Preparer

    • Attorney

    • Certified Public Accountant (CPA)

    • Enrolled Agent Enter the 9 digit enrolled agent number if Enrolled Agent is selected.( If Form 13551 reflects less than 9 digits, precede number with "0" , (zeros)

    • Electronic Return Originator (ERO)

    • Other

    Professional Status Description if Other Required when Professional Status selected is "Other" .
    Documentation of Professional Status Select "Yes" if documentation is present, otherwise select "No" .
    Organization Status Use the Organization Status drop down box to select between the following based on the entry in Line 1 of Form 13551:
    • Partnership

    • Corporation

    • Limited Liability Corporation (LLC)

    • Sole Proprietorship

    • Other

    Description of Organization Status Required when Organization Status selected is "Other" .
    Category Use the Category drop down box to select between the following based on Form 13551:
    • U.S. Certified Accountant

    • H&R Block Franchise

    • Enrolled Agent

    • Electronic Return Originator

    • Attorney

    • Other U.S. Return Preparer

    • College or University

    • Government Agency

    • Financial Institution

    • U.S. Real Estate Partnership

    • Foreign Real Estate Partnership

    • Foreign Accountant or Tax Preparer

    • Other U.S. Entity

    • Other Foreign Entity

    • Gaming Industry

    • H&R Block District Manager

    Legal Name Enter the legal name of the entity as reflected in IDRS (CC INOLES).
    Is this an entity? If the EIN is a corporation, partnership or Limited Liability Corporation (LLC), select the "Yes" radio button.
    Location Information Enter only if" Entity" answer above is "Yes" . Enter location from Line 2 on the Form 13551. If missing, use the State from the business address on Line 12. For foreign applications enter the country on Line 12.
    EFIN Enter the EFIN from Line 3 if it is active and reflected in the Third Party Data Store (TPDS) under the same EIN as indicated on Line 4.

    Exception:

    Applications with a sole proprietorship EIN but TPDS reflects their e-file application as a sole proprietorship under their SSN.

    Note:

    EFIN is required if applicant professional status above is Electronic Return Originator (ERO).

    .
    Authorized Representative of the Business Enter the Authorized Representative's name from Line 5 of Form 13551 and, if appropriate and valid, their PTIN.

    Example:

    John Doe P00000000
    John Doe P00000000, Jane Doe P00000000


    If the Form 13551 reflects more than 10 authorized representatives at the same location, do not enter any Authorized Representatives names or other personal information in the subsequent Authorized Representatives fields.

    Caution:

    You must use a comma when adding more than one Authorized Representative to prevent names from running together. List multiple Authorized Representatives horizontally, not vertically, and without a space after the comma. Do Not use a comma to separate a suffix (i.e., Sr.) after an Authorized Representative's name or enter a title (i.e., Certified Public Accountant (CPA)).
    For example: For "John A Doe, Sr., Certified Public Accountant (CPA)" enter only "JOHN A DOE SR" .

    Mailing Address 1 Enter the applicant current number and street address from Line 14. If Line 14 is blank, use information on Line 12.
    Mailing Address 2 Enter any additional information on the applicant current number and street mailing address from Line 14. If Line 14 is blank, use information on Line 12.
    Mailing City Enter the applicant current city for the mailing address from Line 14. If Line 14 is blank, use information on Line 12.
    Mailing State or Province Enter the applicant current state for the mailing address from Line 14. If Line 14 is blank, use information on Line 12.
    Mailing Country Select the applicant current country from the drop down menu based on the entry on Line 14. If Line 14 is blank, use information on Line 12.
    Mailing Zip or Postal Code Enter the applicant current mailing address Zip/Postal Code from Line 14. If Line 14 is blank, use information on Line 12.
    Mailing Phone Number Enter the applicant current business phone number from Line 13 (if indicated)
    Mailing Phone Number Extension Enter the applicant current business fax number from Line 13
    Mailing fax Number Enter the applicant current business phone number from Line 13.
    Check box if Business Address is the same as Mailing address If the mailing address on Line 14 is blank or the same as the business location on Line 12, check the box to automatically populate the business address fields using the mailing address information.
    Title of Authorized Representative Enter from Form 13551
    E-mail address of Authorized Representative Enter from Line 13 of Form 13551
    Social Security Number Enter applicants 9 digit Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) from Line 7.
    Date of Birth Enter the Date of Birth from Line 6 in MM/DD/YYYY format.
    Selected for FBI Criminal Background Check? Use the radio button for FBI Criminal Background Check to choose Yes , if application indicates a requirement for a FBI check, otherwise select No , see IRM 3.21.264.4.4.

    Note:

    When initially entering information in RTS, current edits will require a date if the "Yes" box is checked. However, since the Fingerprint card has not been processed, the "No" box must be checked.

    FBI Background Date Enter date Fingerprint card was processed by the FBI in MM/DD/YYYY format.
    IRS Tax Compliance Check Date All applicants will undergo this check. Enter in MM/DD/YYYY format:
    • If applicant had previously undergone a tax compliance check and failed, update date to when new compliance check was conducted.

    • If applicant had previously passed the tax compliance check but application was returned for being incomplete, update the tax compliance date to the same as the new IRS received date for the resubmitted Form 13551.

    .
    Applicant Status

    Note:

    Other statuses are listed in the drop-down box but are not used by Austin e-Help Desk Tax Examiners.

    Use the Applicant Status drop down box to select between the following:
    • F1 - Failed IRS Tax Compliance Check

    • F2 - Failed FBI Criminal Background Check

    • F3 - Failed FBI/IRS Tax Compliance Check

    • I1 - In-Process IRS Check

    • I2 - Incomplete/Invalid Application (Generate Incomplete Application Letter)

    • P1 - Passed ERO Status

    • P2 - Passed Suitability Checks

    • I3 - In-Process FBI Check

    • P4 - Passed FBI Check

    Note:

    F2 and F3 will not be used. Austin e-Help Desk employees will not make this determination.

    Electronic Return Originator (ERO) Approved Date If EFIN indicated on Line 3 is valid/active and Third Party Data Store indicates it is assigned to the same EIN on Line 4, enter the Application Status completion date indicated on the e-file Application Summary page in MM/DD/YYYY format.
    Home Address 1 Enter the current home address of the applicant from Line 8.
    Home Address 2 Enter any additional information of the applicants current home address from Line 8.
    Home Address City Enter the current home city of the applicant from Line 8.
    Home Address State or Province Enter the State or Province from Line 8
    Home Country Choose the home country of the applicant from the drop down box based on Line 8.
    Home Address Zip or Postal Code Enter the current Zip/Postal Code of the applicant from Line 8.
    U.S. Status Select from the drop down box based on response on Line 9:
    • U.S. Citizen

    • U.S. Resident Alien (green card holder)

    • Non-Resident Alien

    Green Card Attached? Select "Yes" if present. Otherwise select "No"
    Visa Attached? Select "Yes" if present. Otherwise select "No"
    Fingerprint Card Attached? Select "Yes" if present. Otherwise select "No"
    Convicted of a Crime? Choose Yes or No as indicated in Line 10.
    Crime Conviction Explanation If "Yes " , enter the explanation for Convicted of a Crime from the attached statement provided by the applicant.
    Doing Business As (DBA) Name Enter the doing business as Doing Business As (DBA) name from Line 11.
    Business Address 1 Enter the applicant's current business address from Line 12.

    Note:

    If the business address and mailing address are the same, check the box to automatically populate the business address entries with the same information as the Mailing address.

    Business Address 2 Enter any additional information on the applicant's current business address from Line 12.
    Business City Enter the applicant's current city for the business from Line 12.
    Business State or Province Enter the applicant's current state for the business from Line 12.
    Business Country Choose the applicant's business country from the drop down box based on the entry on Line 12.
    Business Zip or Postal Code Enter the applicant's current business Zip/Postal Code from Line 12.
    Business Phone Number Enter the applicant's current business phone number from Line 13.
    Business Phone Number Extension Enter the applicant's current business phone extension from Line 13.
    Business Fax Number Enter the applicant's current business fax number from Line 13.
    Open for Business 12 months a year? Choose the appropriate radio button Yes or No based on the entry on Line 15.
    Expected Number of W-7 Applications in a 12 month calendar period. Enter based on the information on Form 13551 Line 15a. If a range of numbers is indicated, enter the higher number.
    Other Address 1 If the "No" box on Line 15 is checked, enter the street address from Line 14.
    Other Address 2 If the "No" box on Line 15 is checked, enter any additional address information from Line 14.
    Other City If the "No" box on Line 15 is checked, enter the city from Line 14.
    Other State or Province If the "No" box on Line 15 is checked, enter the State or Province from Line 14.
    Other Country If the "No" box on Line 15 is checked, choose the country from the drop down base on Line 14.
    Other Zip/Postal Code If the "No" box on Line 15 is checked, enter the zip code or foreign postal code from Line 14.
    Other Telephone Number If the "No" box on Line 15 is checked, enter the telephone number from Line 13.
    Other Telephone Number Extension If the "No" box on Line 15 is checked, enter the telephone number extension from Line 13.
    Other Fax Number Enter the applicant's other Fax Number from Line 13, if present.
    Primary Contact First Name Enter the Primary Contact's First name from Line 16. If blank, use Line 5.
    Primary Contact Middle Name Enter the Primary Contact's Middle name/initial from Line 16 if present. Otherwise leave blank.
    Primary Contact Last Name Enter the Primary Contact's Last name from Line 16. If blank, use Line 5.
    Primary Contact Title Enter the Primary Contact's Title from Line 16. If blank, use line 20 if the same person.
    Primary Contact e-mail Address Enter the Primary Contact's e-mail Address from Line 16. If blank, use Line 13.
    Primary Contact Phone Number Enter the Primary Contact's Phone Number from Line 16. If blank, use Line 13.
    Primary Contact Phone Number Extension Enter the Primary Contact's Phone Number Extension from Line 16. If blank, use Line 13.
    Primary Contact Fax Number Enter the Primary Contact's Fax Number from Line 16. If blank, use Line 13.
    Alternate Contact First Name Enter the Alternate Contact's First name from Line 17.
    Alternate Contact Middle Name Enter the Alternate Contact's middle Name from Line 17 if present. Otherwise, leave blank.
    Alternate Contact Last Name Enter the Alternate Contact's Last Name from Line 17.
    Alternate Contact Title Enter the Alternate Contact's Title from Line 17.
    Alternate Contact e-mail Address Enter the Alternate Contact's e-mail Address from Line 17.
    Alternate Contact Phone Number Enter the Alternate Contact's Phone Number from Line 17.
    Alternate Contact Phone Number Extension Enter the Alternate Contact's Phone Number Extension from Line 17.
    Alternate Contact Fax Number Enter the Alternate Contact's Fax Number from Line 17.
    Programs/Activities Planned Enter from Form 13551 Line 18. If a statement is attached to the Form 13551 reflecting the activities performed, synopsize the statement for RTS input. Do not enter "see attached" or use slash ("/" ).
    For all VITA/TCE applications, do not enter the program/activities indicated on Line 18. Instead, only enter "VITA-TCE" .
    Public List Enter from Form 13551 Line 19.
    Name of Applicant Enter Principal, Partner or Owner from Form 13551 Line 20.
    Title of Applicant Enter Principal, Partner or Owner's title from Form 13551 Line 20.
    Signature Present? Enter "Yes" if present (Line 21 for the Principal, Partner or Owner), otherwise enter "No" .
    Signed Date Enter date Principal, Partner or Owner signed the application (Line 22) in MM/DD/YYYY format if "Signature Present" answer is "Yes" .
    Check if sent to CSPC Toggle check box.
    Date Transmitted Enter in MM/DD/YYYY format when" CSPC Sent Box" is toggled
    Agreement Signed Date Enter the Agreement Signed Date using MMDDYYYY format.
    MM values = 1 to 12
    DD values = 1 to 31
    Date Agreement Mailed Enter the Date Agreement Mailed using MMDDYYYY format.
    MM values = 1 to 12
    DD values = 1 to 31
    Send AA Correspondence to Select one of the following:
    • Applicant Only if application type is Acceptance Agent

    • CAA Only

    • Both if application type is Certified Acceptance Agent

    Office Code The system will generate an 8 digit office code.

    Note:

    If EFIN is present the first two digits will be zero.

    Agreement Expiration Date Enter the Agreement Expiration Date using MMDDYYYY format.
    MM values = 1 to 12
    DD values = 1 to 31
    Termination Date Enter the Termination Date using MMDDYYYY format.
    MM values = 1 to 12
    DD values = 1 to 31
    Back to Preliminary AA Data Returns you to the Preliminary AA Data Screen.
    Submit Click on the Submit button after all the available information has been entered from Form 13551. If any required fields are incomplete or missing an error message will display. Resolve the error condition and click the Submit button again.
    Cancel Click on the Cancel button and the system will generate the following message: "You will lose data on the current Screen, Would you like to continue?"
    • Click the Okay button, then the system will direct you to the ITIN Home Screen.

    • Click the Cancel button to return to the current Screen.

3.21.264.6.3.1  (10-22-2014)
Duplicate Record Error

  1. To prevent a "duplicate record" notice when a new record is created for an EIN that has an existing record in a Terminated, Expired, Rejected or Suspended status:

    • Do not enter any EFIN on the Acceptance Agent Preliminary Screen.

    • If the mailing address reflected on the screen is the same as on the Form 13551, change the mailing address slightly (example: change "ST" to "STR" or "STREET" and press the "Continue" button.

  2. If the EFIN was deleted from the Acceptance Agent Preliminary Screen:

    • Change the Professional Status to "Tax Preparer" if it was reflected as "ERO" .

    • Change the Category from "Electronic Return Originator" to "Other U.S. Return Preparer" (or other appropriate category).

    • For "Fingerprint Card Attached" entry, select the "Yes" radio button.

    • If the application is complete, include the Summary and EFIN History pages from the e-file application in the Acceptance Agent application packet.

    • include a comment in RTS the EFIN associated with the location and that it could not be entered in RTS. Also annotate the Profile Sheet with the EFIN and it was not entered in RTS.

3.21.264.6.4  (08-15-2013)
Acceptance Agent Search Screen

  1. The Acceptance Agent Search screen is used to locate an existing record. Refer to Exhibit 3.21.264-23.

  2. To access and search for an AA record:

    1. Click on the Search AA link from the Home Screen and enter EIN (or other valid search criteria) on the AA Search screen.

    2. If a record is found, it will be displayed in the Search Results Table at the bottom of the AA Search screen. If multiple records are found, each will be displayed in the table, up to a maximum of 630 records.

    3. To review the record, click on the "View" link in the Search Results Table. This directs you to the Acceptance Agent View Screen.

  3. Listed below is the content of the Acceptance Agent Search Screen. One or more of the fields may be entered as search criteria to retrieve a record. Normally. however, the EIN field will yield the best result for a specific record.

    Acceptance Agent Search Screen Content Description
    EIN Enter the 9 digit EIN into input box.
    Office code Enter 8 digit office code into input box.
    EFIN Enter the 6 digit EFIN into input box.
    Legal Name Enter the legal name of the AA applicant into input box.
    Business Address 1 Enter the current business address of the applicant into input box.
    Business Address 2 Enter any additional address information into input box.
    Business City Enter the current business city of the applicant into input box.
    Business Zip or Postal Code Enter the current zip/postal code of the applicant into input box.
    Business State or Province Enter the current business state/province of the applicant into input box.
    Business Country Use this drop down box to choose the business country.
    Applicant Status Use this drop down box to select between the following:
    • A -Approved/Active*

    • E-Expired Agreement*

    • F1 - Failed IRS Tax Compliance Check

    • F2 - Failed FBI Criminal Background Check

    • F3 - Failed FBI and IRS Tax Compliance check

    • I1 - In-Process IRS Check

    • I2 - Incomplete/Invalid Application (Generate Incomplete Application Letter)

    • P1 - Passed ERO Status

    • P2 - Passed Suitability Checks

    • P3 - Pending*

    • R - Rejected

    • I3 - In-Process FBI Check

    • S1 - Suspended from the AA Program*

    • T- Terminated*

    • P4 - Passed FBI Check

    • W - Withdrawn


    *ITIN PO only
    Description of AA Use this drop down box to select between the following:
    • Financial Institution

    • Education Institution

    • Government Agency or Military Organization

    • Partnership, Corporation or Limited Liability Corporation (LLC)

    • Volunteer Organization

    • Gaming Industry

    • Attorney

    • Certified Public Accountant

    • Enrolled Agent

    • Principal or Responsible Official or ERO

    • Other

    AA Type Use the AA Type drop down box to select:
    • Acceptance Agent or

    • Certified Acceptance Agent

    Selected for FBI Criminal Background Check? Select the appropriate radio button for Yes or No
    IRS Tax Compliance Check Required? Select the appropriate radio button for Yes or No
    Search Click on the Search button to perform a system validation to check one or more search criteria based upon the fields populated.
    Reset Click on the Reset button and the system will generate the following warning message: "You will lose data on the current Screen, Would you like to continue?"
    • Click the Okay button to clear all fields

    • Click the Cancel button to return back to the current Screen

    Search Results Click the Search button and the system will display the following fields in table format:
    • EIN

    • Office code

    • Legal Name

    • Applicant Status

    • EFIN

    • Business Address

    • Business City

    • Business State/Province

    • Business Zip/Postal Code

    Next If the search results generate more than 30 records per Screen, the system will enable the Next button.
    View Click on the View link to view a read-only version of the selected AA application record.
    History Click on the history link to view the History Screen for the selected AA application record.
    ITIN Home Click on the ITIN Home button to return to the ITIN Home Screen.

3.21.264.6.5  (10-22-2014)
Acceptance Agent View Screen

  1. The Acceptance Agent View screen is used to print the Suitability Profile/History Sheet as shown in Exhibit 3.21.264-25, and edit the application if needed or continue to input additional forms.

  2. Access is granted through multiple screens.

    1. Click on the Search AA link from the Home screen and enter EIN (or other valid search criteria) on the AA Search screen.

    2. If a record is found, it will be displayed in the Search Results Table at the bottom of the AA Search screen. If multiple records are found, each will be displayed in the table, up to a maximum of 630 records.

    3. To review a record, click on the "View" link in the Search Results Table. This directs you to the Acceptance Agent View screen.

  3. The content of the Acceptance Agent View Screen includes the following:

    Acceptance Agent View Screen Content Description
    Letter Use this drop down box to select one of the following available letters:

    Note:

    Available selections are based on RTS role. Some items are CSPC Only.

    • Profile Sheet

    • Incomplete Application Letter

    • Fingerprint Card Letter

    • Acceptance Agent Agreement Letter

    • Certifying AA Agreement Letter

    • Gaming Industry AA Agreement Letter

    • Acceptance Agent Reject Letter

    • Agreement Set to Expire within 180 days


    Not for use by the Austin e-Help Desk. Austin e-Help Desk will use Letter 4963 (see IRM 3.21.264.4.6.1) and 4954 (see IRM 3.21.264.4.6.10).
    Generate Letter Click this button to generate the letter selected from the Letter drop down box. Depending on your selection the corresponding letter will appear on screen. The letter can be printed by selecting "File" and then "Print" . To close the letter, click the "x" at the top of the screen.

    Note:

    This button is only visible once input data has been submitted.

    Edit AA Click this button to make any updates to the AA Application record.
    Reason for Change Click on the Reason for Change drop down box and select from the following reasons:
    • EIN Edit*

    • Update Application Type*

    • Update Status*

    • Update EFIN*

    • Name Change*

    • Address Change*

    • Change of Responsible Officer/Official*

    • Change of Contact*

    • Other


    *For use by CSPC or IPS only

    Caution:

    If a renewal application has been submitted, the link "Click here to edit the 're-applying' application" will be displayed. Select the link to access/update the Renewal record.
    Once in the Renewal record, the link will change to "Click here to return to/edit the active/current record" . Selecting the link will display the current/active record.
    Be sure to select the appropriate record before making any changes.
    Once a Comment has been entered, click on the Edit button to edit the record using the Acceptance Agent Edit screen.

    Comment Use this input box to provide comments to the Reason for Change box. Comments are limited to 100 characters for new/amended applications and 89 characters for renewal applications. System will not capture any comment if additional characters are used. If additional comments are needed, a separate edit is required.

    Note:

    Entry is required to edit an existing record.

    Acceptance Agent (AA) View Fields (Read-Only) Includes all content from the Acceptance Agent Input Screen.
    Back Select the Back button to return to the previous Screen.
    Cancel Click the Cancel button and the following warning message will appear: "You will lose data on the current Screen, Would you like to continue?"
    • Click the Okay button and the system will direct you back to the ITIN Home Screen.

    • Click the Cancel button and the system will return back to the current Screen.

3.21.264.6.6  (10-22-2014)
Acceptance Agent Edit Screen

  1. The Acceptance Agent Edit Screen is used to edit or make changes to an existing application.

  2. To edit an existing application follow the steps below:

    1. Click on the Search AA link from the Home screen and enter EIN (or other valid search criteria) on the AA Search screen.

    2. If a record is found, it will be displayed in the Search Results Table at the bottom of the AA Search screen. If multiple records are found, each will be displayed in the table, up to a maximum of 630 records.

    3. To review the record, click on the "View" link in the Search Results Table. This directs you to the Acceptance Agent View Screen.

    4. Select a Reason for Change, enter the reason the application is being edited in the Comments field, and click the Edit AA button on the Acceptance Agent View screen. The application with the various input fields will be displayed.

      Note:

      If a renewal application has been submitted, the link "Click here to edit the 're-applying' application" will be displayed. Select the link to access/update the Renewal record.
      Once in the Renewal record, the link will change to "Click here to return to/edit the active/current record" . Selecting the link will display the current/active record.
      Be sure to select the appropriate record before making any changes.

    5. Update the appropriate fields based on your Reason for Change and click Submit to update the record. Click Cancel to cancel all changes and return to the main navigation screen.

    Caution:

    Do not edit any application in "Approved" , "Terminated" , "Expired" , "P3-Pending" or "Suspended" status.

  3. The content of the Acceptance Agent Edit screen is the same as the Acceptance Agent View screen with the exception of the Reason for Change and Comments fields and the Edit button.

  4. If an application was previously returned as incomplete or rejected and is returned within 30 days, the assistor assigned to process the resubmitted application is responsible for reviewing the existing RTS information and updating it as necessary.

3.21.264.6.7  (08-20-2012)
Acceptance Agent History Screen

  1. The Acceptance Agent History screen is used to view all changes and edits that have been made to the application. Refer to Exhibit 3.21.264-24.

  2. To access and view the history record related to an AA Application:

    1. Click on the Search AA link from the Home screen and enter EIN (or other valid search criteria) on the AA Search screen.

    2. If a record is found, it will be displayed in the Search Results Table at the bottom of the AA Search screen. If multiple records are found, each will be displayed in the table, up to a maximum of 630 records.

    3. To review the history associated with a record, click on the "History" link in the Search Results Table. This directs you to the AA History Screen.

      Caution:

      Up to 30 Comments will be displayed. If more than 30 Comments have been recorded, they will be reflected on additional screens. Use the page numbers or [Next/Last] links to view any additional remarks.

  3. The Content of the AA History screen includes the following:

    Acceptance Agent History Screen Content Description
    Acceptance Agent History Fields Click on the History link for the selected batch record in the Acceptance Agent Search Results table. The following fields will be displayed:
    • EIN

    • Legal Name

    • Business Address 1

    • Business Address 2

    • Business City

    • Business State or Province

    • Business Country

    • Business Zip or Postal Code

    • EFIN

    • Office Code

    • Name of Responsible Party

    • Title of Responsible Party

    History The following fields will be displayed in a table format:
    • Date/Time

    • SEID of the employee that made the change

    • Applicant Status

    • Reason for Change

    • Comments

    Back Use the Back button to return to the previous Screen.
    ITIN Home Use the ITIN Home button to return to the ITIN Home Screen.

3.21.264.7  (10-22-2014)
Field Compliance Reviews (ITIN Policy Section and Small Business/Self-Employed Field Examination Use Only)

  1. A certified acceptance agent is subject to compliance checks by the IRS to determine their compliance with the rules, procedures and applicable laws related to the submission of Form W-7 applications and related tax returns.

  2. Rev. Proc. 2006-10 section 5.03 paragraph 2 states: "A certifying acceptance agent must also agree to furnish supporting documentary evidence to the IRS upon request in such manner as the IRS and the certifying acceptance agent will establish. The certifying acceptance agent agreement will specify the manner in which IRS compliance checks will take place (i.e., either on site or through correspondence)."

  3. SB/SE Examination Field will provide support to the ITIN Policy Section (IPS) to conduct on-site visits. The IPS will provide SB/SE Examination Field examiners with the following annually:

    1. Updated ITIN training materials to SB/SE Examination Policy analyst by May 30 of each year.

    2. Updated form letters, Data Collection Instrument (DCI) Interview sheets, and all electronic files to SB/SE Examination Policy analyst by June 30 of each year.

    3. An ITIN subject matter expert and staff an ITIN telephone hotline for examiner questions.

    4. A lead ITIN instructor to conduct revenue agent training each year. SB/SE will provide an analyst to provide training on SB/SE examination issues or procedures.

  4. W&I will provide Examination Policy Analyst with the projected direct examination staff years needed to conduct the compliance visits by April 15 so this workload can be incorporated into the examination plan for the next fiscal year. The Examination Policy Analyst will ensure this information is provided to EPD for incorporation into the examination work plan for the next fiscal year.

  5. WandI will provide SB/SE Examination Policy with the listing of visits by June 30 of each year. The list will include the CAA, type of visit, and geographical location.

  6. SB/SE Examination Policy and the ITIN Policy Section will meet and negotiate the proposed number of CAA reviews to be performed by SB/SE examiners by July 30 of each year.

    Note:

    If agreement cannot be reached on the list of monitoring visits to conduct, this issue will be elevated to the Director, Examination Policy, by July 30 of each year.

  7. The agreed upon CAA list will then be forwarded by the Exam Planning and Delivery (EPD) analyst assigned to the Director, EPD, for approval by August 15 of each year.

3.21.264.7.1  (01-01-2012)
Certifying Acceptance Agent Workload Identification

  1. IPS will determine the method to select CAAs for compliance reviews by SB/SE Examination. Once the number of CAA reviews have been approved (see IRM 3.21.264.7, Field Compliance Reviews (ITIN Policy Section and Small Business/Self-Employed Use Only), for the process of determining the number of reviews), a spreadsheet with the pertinent information will be securely (encrypted) e-mailed to EPD and Examination Policy.

  2. EPD will separate the list of CAAs by areas and send the reviews to the appropriate Area Planning and Special Programs (PSP) Territory Managers (TM).

  3. The area PSP TMs will provide the list of CAAs for their areas to their PSP CAA/ITIN coordinator for distribution to the group managers for assignment to trained examiners.

  4. The area CAA/ITIN coordinator should review each case and ensure the following is included prior to sending to a field group:

    • Copies of the applications associated with each case

    • Data Collection Instrument (DCI)

    • Case Activity Record

      Note:

      If the information in the case file is incomplete, the area PSP CAA/ITIN coordinator will contact the EPD analyst for assistance.

3.21.264.7.1.1  (01-01-2012)
Types of Reviews

  1. CAA monitoring visits consist of four categories:

    • Referral visits are used to investigate allegations, complaints, and warnings against CAAs. Referral visits involve the receipt of a referral from return preparers, taxpayers, IPS, and other IRS function.

    • Follow-up visits are mandatory and used to investigate allegations, complaints and warnings against CAAs and are based on violations identified in a previous year. They will usually be performed when a warning letter has been issued to the CAA to verify the corrective action was taken.

    • Targeted visits are based on a risk-based selection criteria indicating that AA program compliance issues may be present in a particular CAA's practice.

    • Random visits are used to determine general compliance with the AA Program in accordance with the CAA agreement and Rev. Proc. 2006-10. The reviews are based upon a non-discriminatory sampling of active Certifying Accept Agents.

3.21.264.7.1.2  (01-01-2011)
Scheduling the Visit with the Certifying Acceptance Agent (CAA)

  1. Visits should be made by appointment. Upon receipt of the CAA case file, it is recommended the monitor contact the CAA by telephone prior to sending a letter to schedule an initial appointment. Advise the CAA of the purpose of the visit and the approximate time needed to perform the monitoring visit. Monitors can contact their PSP CAA/ITIN coordinator for an electronic copy of this letter.

  2. If the monitor is not able to contact the CAA via telephone or letter, the monitor will contact the area PSP CAA/ITIN coordinator who will notify the IPS via e-mail.

3.21.264.7.1.3  (01-01-2011)
Conducting the Visit

  1. It is recommended to conduct the interview prior to reviewing the CAA’s records. Interviews should only be conducted with the responsible party as listed on the application information sheet or person designated by the responsible party to act in his/her absence contact or alternate contact as indicated on the application information sheet.

  2. All visits should be conducted in a professional and courteous manner.

  3. Monitors should use the CAA Compliance Review DCI, Exhibit 3.21.264-27, Compliance Review, to conduct the interview with the CAA.

  4. Monitors should contact their PSP CAA/ITIN coordinator for an electronic copy of the CAA Compliance Review DCI.

  5. The CAA review includes, but is not limited to the following:

    • Reviewing files, records, and standard operation procedures;

    • Reviewing CAA Form W-7 submissions ( including any related federal tax return or exception information);

    • Analyzing advertising material;

    • Visiting offices and observing office space for interviews to evaluate safe guards used to maintain confidentiality of client meetings and record;

    • Inspecting files CAA must maintain files for three years;

    • Discussing any issues or concerns the CAA may have regarding the program, and

    • Advising the CAA that the IRS ITIN office will send them a letter within six months regarding the outcome of this visit.

3.21.264.7.2  (01-01-2012)
Case File Assembly and Case Closure

  1. At the conclusion of the monitoring visit, the monitor should submit a complete case file to the area PSP CCA/ITIN coordinator. Generally, the file should be closed within five work days of the visit from the group. Monitors should explain any delays in closure exceeding this time frame on Form 9984, Examining Officer's Activity Record.

  2. The case file should include but is not limited to the following:

    • Form 9984 with manager's initial or signature that case was reviewed;

      Note:

      Monitors are to use activity code 735 for all time associated with the CAA program.

    • Copy of appointment letter (if applicable)

    • CAA Compliance Review DCI

    • Any other work papers used to determine compliance

    • AA application information

  3. The monitor will close the case file to the area PSP CAA/ITIN Coordinator via e-mail for electronic documents and mail any paper documents via Form 3210, Document Transmittal, for any additional documentation.

3.21.264.7.3  (01-01-2012)
Area PSP CAA/ITIN Coordinator's Responsibilities

  1. The area PSP CCA/ITIN coordinator is a direct link between the monitor and the headquarter analyst. The area PSP CAA/ITIN coordinator responsibilities include but are not limited to the following:

    1. Scheduling CAA/ITIN training for monitors in their area. See IRM 3.21.264.7.3.3, Soliciting and Training Monitors.

      Note:

      Area PSP CAA/ITIN coordinators may have to train monitors if they are unable to attend the national training.

    2. Preparing and issuing case files to the field upon receipt from headquarter analyst.

      Note:

      The coordinator must ensure a record number is included on the DCI.

    3. Providing weekly status reports to the headquarter analyst. The information used for this report will be secured from the Master Tracking Spreadsheet.

    4. Maintain a "Master Tracking Spreadsheet" to assign, monitor, annotate follow-up actions, completion dates, and closures for the visits by Exam Field personnel. This "Master Tracking Spreadsheet " is contemporaneously documented and should be available to headquarter analysts for interim status reports. All fields in the "Master Tracking Spreadsheet " must be filled out. See IRM 3.21.264.7.3.2, Master Tracking Spreadsheet.

    5. Reviewing all closed CAA/ITIN cases and close them to IPS. See IRM 3.21.264.7.3.1, Case Closures to IPS.

    6. Provide ad hoc feedback/reporting to SB/SE headquarter analyst when requested.

3.21.264.7.3.1  (10-22-2014)
Case Closure to ITIN Policy Section (IPS)

  1. The area PSP CCA/ITIN coordinator will review the cases, retain a copy of Form 9984, Examining Officer's Activity Record (electronic or paper) for their records, and send forward the original file to the IPS. All documents that can be transmitted electronically will be sent electronically and any paper documents will be sent via Form 3210, Document Transmittal to the IPS. The area PSP CAA/ITIN coordinator will retain Form 9984, Examining Officer's Activity Record for three years.

3.21.264.7.3.2  (01-01-2011)
Master Tracking Spreadsheet

  1. The Master Tracking Spreadsheet must contain the following information:

    • Record number

    • Multiple Compliance Visits (MCV)

    • EIN

    • EFIN

    • Organization's name

    • Responsible Officer

    • Address (street, city, state, and zip)

    • Area

    • Monitor (name and phone number)

    • Monitor's manager (name and phone number)

    • Monitor's territory manager (name and phone number)

    • Date received from IPS

    • Date received from headquarter analyst

    • Date assigned to group

    • Date assigned to monitor

    • Date of scheduled interview

    • Date of actual interview

    • Date closed or returned from group

    • Documents secured

    • Address change (Y or N)

    • Telephone number change (Y or N)

    • Date closed to IPS

    • Comments

3.21.264.7.3.3  (01-01-2011)
Soliciting and Training Monitors

  1. The area PSP CAA/ITIN coordinator will evaluate the geographic locations of the staffing personnel in the area to determine the number of participants to monitor CAAs. The area PSP CAA/ITIN coordinator will coordinate with the field to ensure all examiners attend the National CAA/ITIN conference call training. This is a joint training class instructed by the ITIN subject matter expert analyst and the SB/SE Examination Policy analyst. The training should be completed by November 15 to enable the monitors to be available to conduct visits at the start of the filing season.

3.21.264.7.4  (01-01-2011)
Handling Results of Certifying Acceptance Agent (CAA) Reviews

  1. It is very important that the monitor document their observations. The monitor will need to provide all pertinent information in the "Comments" section of the DCI or in a separate document. The IPS will use the monitor's data to evaluate compliance and send the CAA a letter.

    Reminder:

    At the conclusion of a visit, the monitor advises the CAA that the IRS ITIN office will send them a letter within six months regarding the outcome of their visit. The monitor does discuss any recommendations.

  2. The IPS will determine the seriousness of the reported violations and issue the appropriate sanctioning letter.

  3. The IPS can issue warning, probation or termination letters to the CAA depending of the severity of the violation.

3.21.264.7.4.1  (01-01-2011)
Reasonable Cause

  1. Reasonable cause will be considered by the ITIN Policy Section when addressing the CAA’s explanations for the noncompliance. The monitor should therefore include in the file any explanation or information the CAA provides. For example, the destruction of records due to a casualty qualifies as reasonable cause. The casualty should be substantiated by fire department or police records. The CAA must provide documentation that the circumstance was beyond his/her control and reasonable actions were taken to resolve the noncompliance as quickly as possible for reasonable cause to be present.

3.21.264.7.5  (01-01-2012)
Identifying Violations

  1. The following techniques may be used to identify potential violations within the AA Program. The list is not all inclusive, and the monitors may develop their own techniques to identify violations.

    • Tax Returns - Confirm the CAA submits a copy of the completed tax return along with the Form W-7 unless an exception is being claimed. Review the tax return submitted with Form W-7. The return should be reviewed to verify whether a dependent was claimed for the Form W-7 submitted. For each dependent child with a W-7 you should verify if the dependent was a resident in the U.S. and then check to see if Child Tax Credit (CTC) or Additional Child Tax Credit (ACTC) was claimed. Based upon the analysis of the returns, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . If this occurs, the monitor should make a referral to the IPS and identify the issues in question.

    • ITIN AA Application -To become a CAA, an applicant must complete an ITIN AA application, Form 13551. Once approved to participate in ITIN AA Program, the CAA will receive an “acceptance letter” and agreement package containing their EIN/Office Code and a sample Certificate Of Accuracy (COA) as well a copy of Pub 4520 , Acceptance Agents Guide for Individual Taxpayer Identification Number. Review the CAA’s application record provided by the area PSP CCA/ITIN Coordinator to ensure the CAA’s information is correct. The authorized representative is the only person allowed to sign the COA. Verify the authorized representative on the application.

    • Security - Inspect the interview area for Form W-7 and tax returns lying around where they might be in view to other taxpayers. Inspect the interview area to ensure the EIN/Office Code is not posted in large numbers. Question the CAA to determine who has access to the taxpayer files. Verify if the taxpayer records are locked and secured at the end of each day by observing the storage area used for files.

    • Physical Checks - Check the interview area for procedures and inspect the interview area of organization. If the office is in disarray, this could mean there are potential problems. The monitors should depend on their own instinct and judgment about the office environment, keeping in mind all offices are different. The Authorized Representative must sign and complete all pertinent information in the Certificate of Accuracy including the EIN/Office Code combination.

    • Knowledge - The CAA should be familiar with Pub 4520, Acceptance Agents Guide for Individual Taxpayer Identification Number, the CAA Agreement and Rev. Proc. 2006-10. Inquire if the CAA has attended the Tax Forums or if they attended the annual AA conference sponsored by the IPS. They should be aware of the new law changes. Ask the CAA if they have access to the internet. Law changes and other valuable information is available on the IRS.gov web site. Ask the CAA whom they contact when they need assistance with ITIN applications. Ask the CAA if they have viewed the ITIN Webinar on irs.gov. Inquire about the location of their Pub 4520.

3.21.264.7.5.1  (01-01-2011)
Referrals

  1. During the course of the CAA visit, the monitor may recognize compliance issues. Remember that the purpose of the visit is strictly to focus on the CAA’s adherence to the guidelines in Rev. Proc. 2006-10, the CAA Agreement, and Pub. 4520. If a compliance issue arises outside the parameters of the visit, a “Referral” must be made to the IPS for further action.

  2. If the CAA has knowledge of other CAAs incorrectly completing the Form W-7, claiming dependents that may not be allowable in order to claim the Child Tax Credit (CTC) or Additional Child Tax Credit (ACTC), you can accept the information or tell the CAA to e-mail the IPS at ITINProgramOffice@irs.gov. Ask them to include all information they have including copies of violations if possible.

3.21.264.7.5.2  (01-01-2011)
Infractions, Warnings, Sanctions, Probations, and Terminations

  1. Monitoring may include reviewing Form W-7 applications and related documents, scrutinizing advertising material, inspecting files and observing office area (for client interaction). If the monitor discovers the CAA is noncompliant because of a violation of one or more of the rules governing the IRS AA Program, the monitor will provide all pertinent information in the "Comments" section of the DCI or in a separate document.

  2. A violation may result in a warning, sanction, probation, or termination. The monitor must therefore document their observations in detail or in a sanction of the CAA. Sanctions include probation, or termination.

3.21.264.8  (08-08-2012)
Levels of Infraction

  1. The IPS will monitor a CAA for conformity with all rules and guidelines governing the IRS ITIN AA Program.

  2. The IPS will monitor the CAA's compliance in the following areas:

    • Applicable rules listed in Rev. Proc. 2007-40 and Pub 4520.

    • Unacceptable cumulative suspense or reject rate

    • Significant complaints about a CAA's performance in the program

    • Loosely maintained/unorganized files

    • Violation of the advertising standards

    • Failure to retain and make available records as described in Rev. Proc. 2006–10 and the CAA Agreement where the non-compliance has occurred.

    • Erroneous filing of W-7s to claim individuals who do not qualify as dependents to claim Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC)

  3. Use reasonable cause criteria when addressing the above.

  4. In all cases, the IPS will review all the factors relevant to the violation. When the violation is minor, a written reprimand (warning) will be issued.

  5. When CAAs fail to correct violation(s) after a warning letter is issued, probation will be imposed (level two sanction). Termination (level three sanction) will be imposed if the violation(s) warrant it.

3.21.264.8.1  (01-01-2011)
Level One-Warning

  1. Level one (minor infractions) characteristics include:

    • Little or no adverse impact on the quality of ITIN applications or IRS

    • No negative media impact

    • Self-correcting compliance issues

    • Procedural infractions

  2. Level one infraction examples include:

    • Loosely maintained or unorganized files

    • Failure to update IRS AA application for minor items

      Example:

      A monitor notes during a visit that the only violation is a discrepancy with the telephone number listed on the printout section of the AA application information. The CAA submits the correction to the ITIN Policy Section in the presence of the monitor. This action is a minor violation that warrants a verbal warning. The monitor will note the corrected violation on the daily activity record and indicate that he issued a warning to the CAA.

  3. Apply reasonable cause criteria when addressing the above examples. If the violation is due to lack of proper internal controls or office policy, consider a level two infraction.

  4. In most situations, the CAA can correct or take corrective action to resolve the minor violation immediately.

  5. If the CAA remains non-compliant after a warning is issued, the infraction may be elevated to a proposed suspension (level two) or termination (level three).

3.21.264.8.2  (10-22-2014)
Level Two-Probation

  1. Level two (serious infractions) include:

    • Actions adversely impacting the quality of Form W-7, Application for IRS Individual Taxpayer Identification Number, submitted to IRS on behalf of his/her clients

    • Actions negatively impacting taxpayers

    • Continued level two behavior or egregious infractions

    • Maintaining invalid or expired documents

    • Intentional disregard of the AA Program rules

    • Mis-representation

    • Non-compliance (not self-corrected)

  2. Level two infractions generally result in:

    • Loss of CAA privileges

    • One year probation

    • Status change from CAA to AA (required to submit documentation with every Form W-7 application

3.21.264.8.3  (10-22-2014)
Level Three-Termination

  1. Level three (major infractions) characteristics include:

    • Significant adverse impact on the qualify of submitted Form W-7 applications

    • Continued level two behavior

    • Egregious infractions

  2. Level three infractions are violations of rules governing IRS AA Program, that, in the opinion of the Service, have a significant adverse impact on the quality of submitted Form W-7 applications. Level three infractions include continued level two infractions after the Service brought the level two infraction to the attention of the CAA. Some level three infractions may result in termination from the IRS AA Program and referral to Compliance for a preparer project.

  3. The following reasons (not all inclusive) may lead to termination of a CAA from the AA Program:

    • Failure to maintain any records

    • Erroneous filing of Form W-7 to claim individuals who do not qualify as dependents to claim Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC)

  4. Egregious infractions such as ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ unethical practices in Form W-7 preparation may result in termination from the AA Program. Examples include:

    • Failure to cooperate with the Service's efforts to conduct compliance reviews

    • Continued level one or level two infractions that are not corrected

3.21.264.9  (10-22-2014)
Correspondence Reviews ( IPS)

  1. IRS conducts correspondence (mail) reviews when the organization selected for review is located in a foreign country or the domestic location will require overnight travel by SBSE to conduct. The IPS determines which CAAs are selected for correspondence reviews.

3.21.264.9.1  (10-22-2014)
Pre-plan and Conducting Reviews

  1. The IPS Analyst contacts the CAA and conducts the correspondence review using the Initial Correspondence Compliance Letter and the Second Request Correspondence Compliance Letter if needed.

  2. The correspondence review letters request the following:

    • Copy of Form W-7

    • Copy of CP 565 Assignment Notice (advises of assigned ITIN)

    • Documentation used to certify the Form W-7 applicant’s foreign status and identity

      Note:

      If Form W-7 is part of a Family Pack, send all documents associated with the Family Pack.

    • Copy of Exception documentation, if applicable.

    • Copy of tax return, if filed

    • Documents relating to "Exceptions" to filing a tax return

    • Certificate of Accuracy (Form W-7 COA)

    • Copy of all advertisements

    • Copy of Intake Sheet and/or interview notes

    • Copy of written Standards of Operation

  3. The CAA is allowed 30 days to respond with requested information.

3.21.264.9.2  (10-22-2014)
Case Analysis

  1. The IPS Analyst reviews the information that is returned by the CAA to ensure that all information requested has been received and takes the following initial actions:.

    • Records the findings on the Document Collection Instrument (DCI)

    • Finalizes the DCI

  2. Refer to the table below for appropriate Austin Analyst responses to the CAA:

    If... Then...
    The CAA provides an incomplete response, The analyst will send the second request specifying the information needed. Allow 15 days for response.
    The CAA responds to the request and informs you that there was a theft, fire, natural disasters, and/or any situation beyond the CAA’s control, The Compliance Analyst consults with Senior Tax Analyst to determine if “Reasonable Cause” exists before proceeding. Senior Tax Analyst will determine appropriate extension, if applicable based on the facts of the case.
    CAA fails to provide the requested information, Contact the organization by telephone or e-mail to determine their reason for not responding. If CAA indicates problem with the U.S. mail being delivered, the analyst will e-mail the information (password protected) to the CAA. If these actions fail, the analyst will then attempt to contact the CAA by telephone. to get the correct address and/or other relevant information. The CAA must then submit the requested information within seven days. t. The analyst must document the chronology to reflect the contact and follow-up date.

3.21.264.9.3  (10-22-2014)
Case Closure

  1. IPS Compliance Analyst should follow instructions below for completing the DCI package:

    • Staple letters sent, correspondence received, envelopes, and any other information related to the CAA case to the DCI.

    • Document the chronology to record the date the correspondence was mailed, date response was received and the date analysis was conducted

    • Prepare a synopsis of the review, identifying infractions and providing final recommendations.

    • Forward the completed file to the Senior Tax Analyst for review.

3.21.264.10  (01-01-2011)
Acceptance Agent (AA) Reports

  1. AA Reports are generated from the ITIN Real Time System (RTS). Access is gained by selecting the AA Reports link on the Home screen.

    Note:

    Additional reports are also found on the ITIN Reports link on the Home screen.

  2. AA Reports are available based on RTS role and include the following:

    • AA Agreements 180 Days Expiration Report

    • AA Over-aged Report

    • Acceptance Agent Summary Report

    • E-mail List for Approved AAs

    • Mailing Labels for Approved AAs

  3. The IPS Reports Analysts review reports and analyze trends as it relates to the AA Program. Feedback (e.g., number of Form W-7 per state vs. number of CAAs per state, immigrant populations by state and zip code etc.) is provided as appropriate to the IPS Communications Analyst for use in training and education/outreach efforts ( e.g., tax forums, conferences, newsletters, etc.).

3.21.264.10.1  (01-01-2011)
Other Non-Acceptance Agent Reports

  1. Other miscellaneous Non-AA Reports are available to the IPS and are used by the Reports Analyst to evaluate the program. Examples include:

    • ITIN Comparative Report (produced by PMPA, used to study Form W-7 receipt patterns)

    • MITS 180 Report (accessed through Business Objects, used to study ITIN usage and Child Tax Credit (CTC) on tax returns)

    • MITS 401 Report (accessed through Business Objects, provides CTC info by individual taxpayer; report accessed by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Examination

    • Media Requests (data gathered for media requests are sent through the IPS manager and/or designee to the Communication Analyst for approval and routing to the appropriate media source).

3.21.264.11  (01-01-2011)
Acceptance Agent Quality Standards

  1. The IPS Quality Analyst (QA) determines which AA/CAAs are not meeting the quality standards of the program, notifies the AA/CAA of the status, monitors for improvements, and takes actions (e.g., probation) as appropriate.

  2. The QA requests/receives reports from the IPS Reports Analysts and takes actions as noted in the table below:

    Report Type Required Action
    Report of the CAAs that do not initially meet quality standards Review the reject/suspend applications to determine if there is a CAA error or TE/IPS error
    • TE/IPS errors are added back to the total correct applications. If the percentage now falls into the standards scale, the CAA will not receive a warning letter.

    • If it is TE error, the analyst will provide feedback to the IRM analyst for possible alert/update and training emphasis.

    • If it is CAA errors, the CAA will receive a warning letter and be subject to a 6 month review.

      Caution:

      Warning letters should be sent no later than January so the warning letter period will encompass the filing season.

    Report of CAAs that received warning letters and are subject to a 6 month review Review the reject/suspended applications within the last 6 months
    • Review Form W-7 applications submitted during the 6 month warning period to determine if any rejections or suspensions were TE/IPS error or CAA error. TE/IPS errors will be added back to the total correct applications. If the percentage now falls into the standards scale, the CAA will not receive a warning letter

    • If the CAA is now meeting the standards, send a letter notifying them of improvement.

    • If standards are not met, send letter notifying them of probation.The probationary period will last 1 year. Update status on RTS to reflect CAA to AA demotion.

    Report of written requests of probationary AA’s that are requesting reconsideration back to CAA status Requests are only considered after at least one year of the probationary period is served.

    The agent will provide a client listing including the client name, date of birth, and country of citizenship. Use RTS to verify submissions and review for quality standards:
    • The agent must submit at least 75 high quality Form W-7 submissions.

    • If the agent submits at least 75 Form W-7 clients, review for quality standards.

    • If the agent meets the quality review standards, grant the reconsideration request and send a letter informing the agent of status.

    • Update RTS status from AA to CAA and correspondence status from applicant only to both.

    • If the agent does not meet the quality standards, the agent will remain in AA status for duration of agreement and be subject to the policies and standards of the AA program.

    Report of CAAs that did not submit any Form W-7 applications for a 12- month period CAA is terminated for duration of contract:
    • Send letter to former agent regarding termination.

    • Send information to the Web site Analyst for removal from the web site.

    • Update RTS status to Suspended 60 days after the date of the termination letter to allow for Form W-7 applications in process to continue.

    Report of written request from AA’s with required number of submissions for promotion to CAA status Requests are only considered if AA has been in the program for at least one year.
    • If the listing shows the required number of Form W-7 applications, review the applications for quality standards.

    • If the quality standards are not met, send rejection letter explaining quality standards were not met.

    • If the quality standards are met, send the agent a congratulations letter and a new agreement for signature (front end process). Receive signature pages and mail signed agreement (back end process).

    • Update RTS status from AA to CAA.

Exhibit 3.21.264-1 
ITIN Acceptance Agent Training Certificate Statement

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Exhibit 3.21.264-2 
VITA/TCE Cover Sheet

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Exhibit 3.21.264-3 
Acceptance Agent Application Processing

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Exhibit 3.21.264-4 
Acceptance Agent Fingerprint Card (FPC) Stuffer

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Exhibit 3.21.264-5 
Form 3210, Document Transmittal

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Exhibit 3.21.264-6 
Form 9814, Express Services Routing

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Exhibit 3.21.264-7 
Fingerprint Card (FPC) Cover Sheet

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Exhibit 3.21.264-8 
Request for Name Check and Fax Cover Sheet

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Exhibit 3.21.264-9 
Letter 4963 Incomplete Application Letter

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  • A Schedule C is listed because, according to IRS records, you used your EFIN in YYYY and YYYY to file individual and/or business returns for your clients. However, there is no record of reporting the income derived from such filings on either a business income tax return or your personal return using a Schedule C associated with your tax preparation business. Please file an appropriate business return(s) or an amended individual return(s) to report the income or provide a statement addressing the income's disposition.

    {If the application contained additional Authorized Representative who failed their suitability check, include the following paragraphs}

    We have conducted a suitability check on each of the Authorized Representative(s) listed on the application and regret to inform you one or more of them listed on your Acceptance Agent application didn't pass our internal individual suitability process. We have notified them of the specific reason their participation was denied. However, we cannot disclose their information to you. If you still want them to be an Authorized Representative for your firm you can either:

    (1) include them on your resubmitted application if they have resolved their suitability issue and (if necessary) provide you with appropriate documentation, or

    (2) if they do not resolve their issue and provide you any required documentation within 30 days you may submit an amended application when they do. Include any required documentation and a statement explaining the reason for the amended application (e.g., Adding additional authorized representative).

    Please correct the discrepancy(s) indicated and return the corrected application within 30 days from the date of this notice. Include all individual documents and fingerprint card (if required) and a copy of this letter. Failure to do so will cause your application to be rejected and you will not be eligible to reapply until the next Acceptance Agent Open Season (May 1 - August 31, 2015). We apologize for any inconvenience this may cause.

    Return your corrected application and any missing documents to:

    Internal Revenue Service
    Submission Processing Center, Austin
    3651 S. IH-35, Stop 6380 AUSC
    Austin, TX 78741

    If you are returning fingerprint cards, do not fold or staple them or they may be rejected, requiring submission of new fingerprint card.

    If you have any questions concerning this matter, please contact the e-help Desk at the telephone numbers and hours shown in the heading of this letter.

    Closing, IRS Employee name and title

    Enclosures and Form number located lower left side of closing.

    Letter Number and Catalog Number located at bottom right side of letter

Exhibit 3.21.264-10 
Incomplete Application Variable Responses

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Exhibit 3.21.264-11 
Letter 4956 Failure to Respond Within 30 Days or Provide Missing Information

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Exhibit 3.21.264-12 
Letter 4961 Business Tax Compliance Failure (Owner)

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Exhibit 3.21.264-13 
Letter 4964 Application Received Outside of Open Season Window

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Exhibit 3.21.264-14 
Letter 4965 Application Received Outside of Renewal Window

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Exhibit 3.21.264-15 
Letter 4959 Individual Suitability Failure (Owner)

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Exhibit 3.21.264-16 
Letter 4958 Individual Suitability Failure(Individual)

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Exhibit 3.21.264-17 
Letter 4960 Previous Rejection or Termination

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Exhibit 3.21.264-18 
Letter 4954 Rejected Fingerprint Cards (FPC)

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Exhibit 3.21.264-19 
Form 13551 Review Checklist

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Exhibit 3.21.264-20 
Real Time System (RTS) Home Screen

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Exhibit 3.21.264-21 
Acceptance Agent Preliminary Screen l

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Exhibit 3.21.264-22 
Acceptance Agent Input Screen

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Exhibit 3.21.264-23 
Acceptance Agent Search Screen

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Exhibit 3.21.264-24 
Acceptance Agent History Screen

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Exhibit 3.21.264-25 
Acceptance Agent Suitability Profile Sheet

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Exhibit 3.21.264-26 
Acceptance Agent Agreement Cover Letter

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Exhibit 3.21.264-27 
Compliance Review Data Collection Instrument (DCI)

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Exhibit 3.21.264-28 
Probation Warning Letter

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Exhibit 3.21.264-29 
Probation Letter

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Exhibit 3.21.264-30 
Termination Letter

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Exhibit 3.21.264-31 
Common Income Tax Returns

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Exhibit 3.21.264-32 
Acceptable Titles for Principal, Partner or Owner on Form 13551

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Exhibit 3.21.264-33 
Acceptable ITIN RTS Abbreviations

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