3.42.8  e-services Procedures for Help Desk Assistors

Manual Transmittal

September 19, 2013

Purpose

(1) This transmits revised IRM 3.42.8 Electronic Tax Administration, e-services Procedures for e-help Desk Assistors.

Material Changes

(1) IRM 3.42.8.1 e-services Overview - IPU 13U1424 issued 09-05-2013 - Removed Disclosure Authorization (DA) and Electronic Account Resolution (EAR) from list of e-services products. Added paragraphs for retirement of Disclosure Authorization (DA) and Electronic Account Resolution (EAR). Incorporated existing Practitioner Priority Service (PPS) contact information into new EAR paragraph.

(2) IRM 3.42.8.1 e-services Overview - Added instruction to direct customers with open tax account issues to PPS for assistance. Minor rewording.

(3) IRM 3.42.8.3 Disclosure - Removed reference to local Disclosure Manager. Assistor will refer all contacts to the Help Desk. Added Disclosure Help Desk number is for internal use only.

(4) IRM 3.42.8.3.1 Authorized Users - Replaced Rev. Proc. number and added Form 940-PR, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, and Form 945 to list of forms in 5th bullet Reporting Agent. Minor rewording.

(5) IRM 3.42.8.3.1.1 Caller Authentication - Minor rewording.

(6) IRM 3.42.8.3.1.2 Compromised Account - Added information to not transfer the call. Minor rewording.

(7) IRM 3.42.8.4 Accessing e-services - Added statement that e-services is fully compatible with Internet Explorer. Users may experience problems with pages not populating correctly when using other browsers.

(8) IRM 3.42.8.4.1 Employee User Portal (EUP) - IPU 13U1424 issued 09-05-2013 - Updated to indicate EUP migrated to the IRS Intranet on 08-23-2013. Minor rewording.

(9) IRM 3.42.8.4.2 Integrated Enterprise Portal (IEP) - IPU 13U1424 issued 09-05-2013 - Replaced title Registered User Portal (RUP) with Integrated Enterprise Portal (IEP). RUP was integrated into the IRS Integrated Enterprise Portal (IEP) on 08-23-2013. All RUP references have been replaced with IEP.

(10) IRM 3.42.8.5 Registration - IPU 13U0390 issued 02-21-2013 - Added escalation procedure for customers who received a confirmation code letter but did not register for e-services.

(11) IRM 3.42.8.5 Registration - Added mention of change of address notification in (4) note.

(12) IRM 3.42.8.5.2 Failed Attempts - IPU 13U0390 issued 02-21-2013 - Added information to address AGI discrepancy due to possible identity theft. Also added instruction to elevate to e-services Technical Level 2 Provider Group if assistor is unable to assist customer.

(13) IRM 3.42.8.5.2 Failed Attempts - Added instruction to not transfer call to e-services Technical Level 2 Provider Group when AGI discrepancy is due to identity theft. Minor rewording.

(14) IRM 3.42.8.5.3 Invalid Username, Password or PIN - Minor rewording.

(15) IRM 3.42.8.5.5 Unlocking an Expired Password - IPU 13U0390 issued 02-21-2013 - Changed note to reminder.

(16) IRM 3.42.8.5.7 Forgotten Password for IEP Users - IPU 13U0390 issued 02-21-2013 - Added escalation procedure for customers who indicate password was changed but they did not take this action.

(17) IRM 3.42.8.5.8 Forgotten Password for IRS Employees Logging in Through IEP - Minor rewording.

(18) IRM 3.42.8.5.9 Password/PIN Reset - Added information that the system will not automatically prompt the user to create a new PIN when they log back into e-services.

(19) IRM 3.42.8.5.10 Usernames - Reformatted content by adding chart and minor rewording.

(20) IRM 3.42.8.6 IRS e-file Application - IPU 13U1424 issued 09-05-2013 - Added information about entering professional status information; clarified note in (3) to indicate assistors must access Delegated User page to view Delegated Users because this information is not shown on the Application Summary page; revised wording in (5) and added other clarifying language throughout section.

(21) IRM 3.42.8.6.1 Adding a New Location - IPU 13U1424 issued 09-05-2013 - Added information to advise caller to submit fingerprint cards for any new Responsible Official without professional credentials.

(22) IRM 3.42.8.6.3 IRS e-file Application Status - IPU 13U1424 issued 09-05-2013 - Added note in (1) If customer needs assistance, access IRS e-file Application on EUP > select EFIN Status to review the number of returns filed, accepted or rejected. Minor rewording and corrected title of IRM 3.42.10.9.6 reference from Systemic Application Reapplies to Reapply Applications.

(23) IRM 3.42.8.7 Taxpayer Identification Number (TIN) Matching - Deleted note in (5).

(24) IRM 3.42.8.7.3 Replace a Principal - IPU 13U0390 issued 02-21-2013 - Added additional information about replacing a Principal.

(25) IRM 3.42.8.7.6 TIN Matching Suspended and/or Locked Out - Minor rewording.

(26) IRM 3.42.8.7.7.4 Problem with Current Login - IPU 13U0390 issued 02-21-2013 - Added additional information for TIN Matching error message 20000, 97.

(27) IRM 3.42.8.8 e-services Products - IPU 13U1424 issued 09-05-2013 - Added month of DA and EAR retirement and removed related content.

(28) IRM 3.42.8.8.1 Secure Mailbox - IPU 13U1424 issued 09-05-2013 - Removed DA and EAR related content.

(29) IRM 3.42.8.8.2 Missing Links - IPU 13U1424 issued 09-05-2013 - Reworded section due to removal of DA and EAR products.

(30) IRM 3.42.8.8.3 Access to Client Information - IPU 13U1424 issued 09-05-2013 - Removed DA and EAR related content.

(31) IRM 3.42.8.8.3.1 Centralized Authorization File (CAF) - IPU 13U1424 issued 09-05-2013 - Added new section to include relevant CAF information being deleted from DA sections.

(32) IRM 3.42.8.8.4 Disclosure Authorization (DA) - IPU 12U1910 issued 12-06-2012 - Added reference for representative to submit written request to CAF Unit for CAF name change request.

(33) IRM 3.42.8.8.4 Disclosure Authorization (DA) - IPU 13U1424 issued 09-05-2013 - Removed section due to the 09-02-2013 retirement of this product. IRM 3.42.8.8.4.1 More Than One Representative, IRM 3.42.8.8.4.2 Business DA, and IRM 3.42.8.8.4.3 CAF Unit Faxing, were also removed. Subsequent sections renumbered.

(34) IRM 3.42.8.8.5 Electronic Account Resolution (EAR) - IPU 13U1424 issued 09-05-2013 - Removed section due to the 09-02-2013 retirement of this product. IRM 3.42.8.8.5.1 Common EAR Problems and IRM 3.42.8.8.5.2 No EAR Response Received were also removed. Subsequent sections renumbered.

(35) IRM 3.42.8.8.4 Transcript Delivery System (TDS) - IPU 13U1424 issued 09-05-2013 - This section has been renumbered from IRM 3.42.8.8.6. Removed statement that TDS system does not accept Form 8821.

(36) IRM 3.42.8.8.4.1 Rejected TDS - IPU 13U1424 issued 09-05-2013 -This section has been renumbered from IRM 3.42.8.8.6.1. Removed “DA is Form 8821” from list of conditions which will reject TDS transcript request. Minor rewording.

(37) IRM 3.42.8.8.4.4 State Users - This section has been renumbered from 3.42.8.8.6.4. Revised Disclosure Offices link.

(38) IRM 3.42.8.8.4.5 Income Verification Express Service (IVES) Users - IPU 12U1910 issued 12-06-2012 - Revised procedure for IVES Application updates and other minor rewording.

(39) IRM 3.42.8.8.4.5 Income Verification Express Service (IVES) Users - This section has been renumbered from IRM 3.42.8.8.6.5. Minor rewording and added additional phone number for IVES program office.

(40) IRM 3.42.8.8.5.2 Unable to Receive Business Master File (BMF) Return Transcripts - IPU 13U1424 issued 09-05-2013 This section has been renumbered from IRM 3.42.8.8.7.2. Removed note.

(41) Various sections, minor grammatical and editorial changes throughout the IRM.

Effect on Other Documents

IRM 3.42.8 dated 08/27/2012 (effective 10/01/2012) is superseded. This IRM also incorporates the following IRM Procedural Updates (IPU) - 12U1910 (issued 12/06/2012), 13U0390 (issued 02/21/2013) and 13U1424 (issued 09/04/2013).

Audience

These procedures will be used by e-help Desk assistors and Technical Services Operation (TSO) employees. Also intended for managers, analysts, business owners, and others who provide support to users of IRS electronic products and services.

Effective Date

(10-01-2013)

Patricia LaPosta
Director, Electronic Products and Services Support
Wage and Investment Division

3.42.8.1  (10-01-2013)
e-services Overview

  1. e-services is a suite of web-based products that provides customers with electronic options for interacting with the IRS. Customers include tax professionals, financial institutions, state agencies, IRS employees and other qualified business partners. These services are available 24 hours a day, 7 days a week from any computer with an Internet connection. The e-help Desk assistors are responsible for providing quality service to external customers who may encounter problems or need information about e-services.

  2. The e-help Desk assistors provide support for the following e-services products:

    • Registration – allows users to create an online account using personal information and is required to access other e-services products.

    • IRS e-file Application – permits users to submit a new or revised IRS e-file Application to become an Authorized IRS e-file Provider and to update their application as needed.

    • Taxpayer Identification Number (TIN) Matching Application - allows payers of income subject to backup withholding to apply for the TIN Matching Program.

    • Taxpayer Identification Number (TIN) Matching Program – allows authorized users to match TINs and names directly against IRS records.

    • Transcript Delivery System (TDS) – allows users to electronically request and receive transcripts, wage and income documents for a taxpayer's account, and verification of non-filing. Tax preparers using TDS must have an unmodified Power of Attorney on file.

  3. The Preparer Tax Identification Number (PTIN) Application was removed from e-services in September, 2010. As a result, the e-help Desk no longer provides support for PTIN or any PTIN related issues. Direct callers to online registration on the Tax Professionals page of IRS.gov or the PTIN Information Center at 877-613-PTIN (7846), TTY 877–613–3636, or Toll Number for International Callers: +1 915-342-5655.

  4. The Disclosure Authorization (DA) product was removed from e-services in September, 2013. Form 2848 Power of Attorney and Declaration of Representative (POA) and Form 8821, Tax Information Authorization (TIA) must be mailed or faxed to the Centralized Authorization File (CAF). Direct customer inquiries regarding multiple CAF numbers, name change requests, etc. to CAF. Assistors should direct callers to the appropriate CAF unit for their state. CAF Unit mailing addresses and fax numbers are located on the CAF Unit Addresses, Fax Numbers, and State Mapping page of IRS.gov, form instructions, and IRM 21.3.7.1.3 Processing Sites (CAF Function).

  5. The Electronic Account Resolution (EAR) product was also removed from e-services in September, 2013. Direct customers with open tax account issues to the Practitioner Priority Service (PPS) for assistance. PPS is a nationwide toll-free, account related service for all practitioners. PPS serves practitioners as the first point of contact for assistance regarding their clients' account related issues. The PPS toll-free number is 866-860-4259. Refer to IRM 21.3.10.1, Practitioner Priority Service (PPS) Overview.

  6. Products and Services Support (PSS) is responsible for the e-services Technical Level 2 Provider Group and works e-services issues that the e-help Desk cannot resolve on first contact.

    Reminder:

    When escalating to e-services Technical Level 2, escalate the Interaction to obtain an Incident Manager (IM) case number and provide the IM case number to the customer. Document the Interaction per IRM 3.42.7.5.8.1Writing Descriptions for e-services Level 2.

3.42.8.2  (09-16-2011)
Taxpayer Advocate Service

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. TAS provides assistance to taxpayers who are experiencing economic harm, who are seeking help resolving tax problems that the IRS has not resolved through normal channels, or who believe an IRS system or procedure is not working as it should be.

  2. In general, the e-help Desk does not answer account-specific questions (e.g., calls received regarding individual tax accounts). If the e-help Desk assistor cannot resolve an inquiry, referring the issue to TAS may be appropriate. Refer taxpayers to TAS (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria) and you cannot resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.

  3. There is a Service Level Agreement (SLA) between TAS and the Commissioner, Wage and Investment (W&I) Division, as well as SLAs between TAS and the other Operating Divisions. These agreements outline the procedures and responsibilities for the processing of TAS casework when either the statutory or delegated authority to complete the case transactions rests outside of TAS. The W&I SLA is available at http://tas.web.irs.gov/policy/sla/default.aspx.

  4. TAS emphasizes the polite and respectful treatment of taxpayers and practitioners by IRS employees. See IRM 3.42.7.13.2, Telephone Etiquette, for e-help Desk policies.

  5. Congressional inquiries are referred to TAS.

3.42.8.3  (10-01-2013)
Disclosure

  1. The Office of Disclosure administers the provisions of IRC 6103, "Confidentiality and disclosure of returns and return information." All IRS employees are responsible for ensuring that taxpayer confidentiality is protected and tax records are properly safeguarded and disclosed only as provided by law.

  2. e-help Desk assistors must prevent unauthorized disclosure of prohibited information when providing support to e-services users. When giving information, confirm the identity of the person you are speaking to on the telephone. Verify that the caller is authorized to receive the information. Disclose only what is necessary when giving information to third parties.

  3. See IRM 3.42.7.2.1, Office of Disclosure, for additional information on e-help Desk disclosure procedures. In addition, see IRM 3.42.7.13.4, Authentication and Authorization Guidelines. This section and the subsections that follow provide specific guidance for authenticating customers calling the e-help Desk including e-services users.

  4. Complete information on Disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, may be found in IRM 11.3, Disclosure of Official Information. You may contact the Disclosure Help Desk at 866-591-0860 for guidance. The Disclosure Help Desk number is for internal use only.

3.42.8.3.1  (10-01-2013)
Authorized Users

  1. e-services products can be accessed by five categories of authorized users:

    • Principal – a sole proprietor, a partner who has a 5% or more interest in a partnership, or a corporate officer (e.g., a President, Vice President, Secretary, Treasurer). A Principal for an entity that is not a sole proprietorship, partnership or corporation is an individual authorized to act for the entity in legal and/or tax matters.

    • Responsible Official – an individual designated by a Principal to perform specific duties of a Principal. In TIN Matching, this includes modifying an existing TIN Matching Application.

    • Delegated User – an individual authorized by a Principal or Responsible Official to perform duties for which they have been granted authority. Delegated Users with Principal Consent authority may add other users to the e-file application. In TIN Matching, they are authorized to utilize the product on behalf of the firm. However, they cannot access the TIN Matching Application.

    • Authorized Agent – an individual that, with a payer's written authorization, matches name and TIN combinations on behalf of a payer.

    • Reporting Agent – an accounting service, franchiser, bank, service bureau or other entity that complies with Rev. Proc. 2012-32 and is authorized to prepare electronically Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return; Form 940-PR, Planilla para la Declaración Anual del Patrono la Contribución Federal para el Desempleo (FUTA); Form 941, Employer's QUARTERLY Federal Tax Return; Form 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono; Form 941-SS, Employer's QUARTERLY Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands; Form 943, Employer's Annual Federal Tax Return for Agricultural Employees; Form 943-PR, Planilla para la Declaración Anual de la Contribución Federal del Patrono de Empleados Agrícolas; Form 944, Employer's Annual Federal Tax Return; and Form 945, Annual Return of Withheld Federal Income Tax, for a taxpayer. Reporting Agents sign all the electronic returns that they file with a single personal identification number (PIN) signature.

3.42.8.3.1.1  (10-01-2013)
Caller Authentication

  1. IRM 3.42.7.13.4.3, Authentication/Authorization for e-services (Other Than e-file Application), gives procedures for authentication and authorization of e-services customers.

  2. Occasionally, a caller may contact the e-help Desk using the login credentials of someone else in the company. If you determine that a caller has accessed the system using another user's login, take the following actions:

    1. Advise the caller that this is a security violation and that the login ID is a personal login, not a company login.

    2. Ask to speak to the person who owns the login credentials. If the owner of the credentials comes to the phone, advise owner of the security violation. Authenticate the caller and proceed with call.

    3. If the owner of the credentials does not come to the phone, advise the caller that you must terminate the call. Ask them to have the owner of the login credentials call the e-help Desk.

    4. Escalate the Interaction to e-services Technical Level 2 Provider Group for registration revocation.

3.42.8.3.1.2  (10-01-2013)
Compromised Account

  1. A compromised e-services account means that information [e.g., username or electronic filing Identification number (EFIN)] may have been obtained by an unauthorized user. If you identify a compromised e-services username or EFIN through research or through customer contact, create an Interaction, document it with pertinent data, and do the following:

    1. e-services username – In the comments box of the Registration Record, state the customer's concerns, the date, and your standard employee identifier (SEID). Escalate ONLY the Interaction to the e-services Technical Level 2 Provider Group. Do not transfer the call.

    2. EFIN – Inactivate the EFIN [and electronic transmitter identification number (ETIN), if applicable] and assign a new one. If the inactivated EFIN was entitled to e-services products, the assistor will need to manually activate them. See IRM 3.42.10.19, Compromised EFIN, for more details.

3.42.8.4  (10-01-2013)
Accessing e-services

  1. The e-services system is fully compatible with Internet Explorer. Users may experience problems with pages not populating correctly when using other browsers.

  2. Employees access e-services via the Employee User Portal (EUP).

  3. Customers access e-services via the Integrated Enterprise Portal (IEP).

3.42.8.4.1  (09-05-2013)
Employee User Portal (EUP)

  1. The Employee User Portal (EUP) is a Web hosting infrastructure. It supports an Intranet portal that allows IRS employees to access business applications and data [e.g., e-services, and Modernized e-file (MeF)]. The EUP communicates with backend application systems (modernization and legacy) via Application Message and Data Access Service (AMDAS). The EUP infrastructure is located on the IRS Intranet.

  2. Employee registration and authentication is required for the EUP and a 5081 is required for each role. To access the EUP, you will need the following information:

    • Standard employee identifier (SEID). If you do not know your SEID, locate it using the Discovery Directory at http://discovery.directory.enterprise.irs.gov/discovery/.

    • Appropriate e-services roles. Obtain these from your manager. Request the roles through the Online 5081 at https://ol5081.enterprise.irs.gov/.

3.42.8.4.2  (09-05-2013)
Integrated Enterprise Portal (IEP)

  1. In August, 2013 the functions of the Registered User Portal (RUP) were integrated into the IRS Integrated Enterprise Portal (IEP). The IEP allows registered individuals, third party users and self authenticated individual taxpayers access to selected specific tax information and other sensitive applications and data. User interactions are encrypted from the user's workstation or system to the portal. The IEP also supports the exchange of bulk files of information with the IRS. The IEP communicates with backend application systems (modernization and legacy).

  2. There are six instances when the customer will be locked out of e-services (IEP).

    1. Customer attempts to register and fails too many times. Advise customer to wait two days before attempting to register again.

      Note:

      The customer will generally receive the same error repeatedly. This is a clear indicator they are locked out.

    2. Registered customer attempts "Expired, Forgotten or Lost Password or PIN" procedure and fails too many times. Advise customer to wait two days before attempting to repeat the procedure.

      Note:

      Review Registration Record for statement above the first name line which indicates: "The user's Taxpayer Identification Number is currently locked out" .

    3. Registered customer attempts to log in with their username and uses the wrong password too many times. Advise customer to allow 15 minutes for the system to unlock before attempting to log in again.

      Note:

      There is no way for the employee to verify this lock out, however, the customer should have received the "Login Error" banner.

    4. Registered customer attempts to unlock expired password too many times using an incorrect adjusted gross income (AGI) and/or AGI year, and/or PIN. Advise customer to allow 60 minutes for the system to unlock before attempting to unlock their expired password again.

      Note:

      The customer should have received a message that their account is locked. In addition, you should see "lockout" as the Registration Status on their Registration Record. This status indicator will remain until they have successfully unlocked their expired password.

    5. Customer registers and never confirms, after two years they are locked out. The "Expired, Forgotten or Lost Password or PIN" procedure will not work even if the correct information is used. The assistor may only reset the password on the Registration Record if all the following conditions exist: initial Registered Date and Registration Record Last Changed Date are exactly the same, Must Confirm By Date is exactly 28 days later, AND Current Registration Status is new. If all these conditions have not been met, escalate Interaction and transfer the call to e-services Technical Level 2 Provider Group.

    6. Customer encounters Error Code 118 Reset Password, the assistor will reset password.

    7. See IRM 3.42.8.5.9 (2), Password/PIN Reset for steps to reset a password/PIN.

3.42.8.4.3  (03-20-2012)
Clear Cache

  1. Customers may receive an error when accessing and using e-services because they need to clear their cache. Advise the customer to completely close their Web Browser, clear the cache, and sign in again.

  2. If the customer does not know how to clear the cache, determine which version of Internet Explorer (IE) the customer is using and provide the following assistance.

  3. For Internet Explorer (IE) 6.5 or lower:

    • Close and reopen the browser

    • Go to Tools

    • Select Internet Options

    • Under Temporary Internet Files, select Delete Cookies and Delete Files

    • Delete History

  4. For Internet Explorer (IE) 7.0:

    • Close and reopen the browser

    • Go to Tools

    • Select Internet Options

    • Under Browsing History, select Delete

    • Select Delete Files, Delete Cookies and Delete History

  5. For Internet Explorer (IE) 8.0 and 9.0:

    • Close and reopen the browser

      Note:

      In IE 9.0, the Command Bar is hidden by default. To enable the Command Bar: press the ALT key; go to view; go to Toolbars; select Command Bar.

    • Go to Tools

    • Select Internet Options

    • Under Browsing History, select Delete. Make sure the Preserve Favorites Web site data check box is not checked, and the Temporary Internet Files and Cookies check boxes are both checked.

    • Click OK

3.42.8.5  (10-01-2013)
Registration

  1. Registration is the first step in using e-services and is a one time process that allows users to create an online account using personal information in order to have access to e-services products. This personal information is also known as "shared secrets" . The secrets are matched against IRS records, and gives the IRS a level of assurance that the registrant is who they say they are. To become a registered user, the customer must provide the following:

    • Legal Name

    • Taxpayer Identification Number (TIN) – This may be a social security number (SSN) or an individual taxpayer identification number (ITIN).

    • Their AGI and AGI year from either of the last two years' tax return (Form 1040, Form 1040A, etc.). The AGI must match the amount entered on the taxpayer's original return prior to any amendments and/or adjustments.

      Note:

      Negative amounts can be used by putting a minus [ - ] sign before the dollar amount.

    • Date of Birth (DOB)

  2. During the registration process, the customer must create the following:

    • Username

    • Password

    • Five-digit numeric PIN

    • A private, personal fact (shared secret)

      Note:

      Assistor will ask caller for personal fact (shared secret) to recover a forgotten username.

  3. When assisting the customer with a password issue, keep the following password rules in mind.

    • Must be a minimum of 8 and a maximum of 32 characters long.

    • Must contain letters (A-Z) and numbers (0-9) and may contain special characters. They are case sensitive.

    • Must not contain username, first name, last name or SSN.

    • Must not match any of the last five passwords used or any password chosen in the last 180 days.

    • Cannot contain strings of 3 or more consecutive characters (aaa, 333).

    • Must change at least 20% of the password without regard to sequence.

    • Must be changed every 180 days or they will expire.

  4. A PIN must be exactly 5 numeric digits and cannot contain all of the same number (55555).

  5. An on-screen acknowledgement confirms that the customer has successfully completed the initial registration process. For security purposes, a confirmation code is mailed to the user's home address and should be received within 14 days. This Code must be used to complete the registration process

    Note:

    If customer receives a confirmation code letter or change of address notification but indicates they did not register for e-services, create an Interaction and document contact name, contact number, and username in the description. Escalate the Interaction to e-services Technical Level 2 Provider Group. DO NOT TRANSFER THE CALL.

  6. If a caller requests their e-services registration be deactivated, the assistor will select "Revoke Registration" under User Account Status Change (Required) on the Registration Record. In the comments box, enter the current date, Interaction number, your standard employee identifier (SEID) and the following comment "Revoke Registration per customer request" .

3.42.8.5.1  (10-01-2012)
Confirmation Code Inquiries

  1. The registrant must return to the e-services system and enter the confirmation code to complete the registration process within 28 days after initial registration. After confirming the registration, ask the customer to log out and then log back in. This will allow the system to recognize the customer is now confirmed.

  2. If registration is not completed within 28 days, the user must create a new password through the "Expired, Forgotten or Lost Password or PIN" link. This will generate a new confirmation code and restart the 28 day time frame. See the figure below for confirmation code scenarios:

    Figure 3.42.8-1
    If ... Then ...
    The customer did not receive the confirmation code Verify the correct mailing address is on file by checking their Registration Record. If the address is incorrect, assist the customer with the address change. Escalate Interaction and transfer the call to e-services Technical Level 2 Provider Group. Level 2 will provide the customer with the confirmation code.

    Note:

    An address change will change the address of record, as well as generate a change of address letter to the user.

    The address is correct Ask the customer how long ago they completed the online registration process.
    It has been less than 14 days since registration Inform customer they will receive a confirmation code via U.S. mail.
    14 days have passed since registration and the 28 days have not expired Escalate Interaction and transfer the call to e-services Technical Level 2 Provider Group for resolution.
    The confirmation code is invalid and the 28 days have not expired Look up Registration Record on “EUP > esrv-REG > Maintain Registration”.
    • Make sure registration is still in "New" status.

    • Check the date on the Confirmation Letter and verify it matches the Record Last Changed Date. If it does not, the Expired, Forgotten or Lost Password or PIN procedure may have been used again which generated a new confirmation code. Explain to the customer that they will receive a new confirmation code in the mail within 14 days.

    • Verify that the confirmation code is being typed exactly as it is in the letter.

    If unable to resolve; escalate Interaction and transfer the call to e-services Technical Level 2 Provider Group. Level 2 will provide confirmation code to customer.
    The 28 days have already expired Walk the customer through the Expired, Forgotten or Lost Password or PIN process.
    1. Verify the username on Maintain Registration before going through the Expired, Forgotten or Lost Password or PIN process.

    2. Refer the customer to Registration Services > Expired, Forgotten or Lost Password or PIN.

    3. Explain to the customer that they will receive a new confirmation code in the mail within 14 days.

3.42.8.5.2  (10-01-2013)
Failed Attempts

  1. Some customers request assistance with Registration because they have been unsuccessful completing the process on their own. Search the Registration Record to see if the customer has already registered using these steps:

    1. Log on to the EUP

    2. Click on esrv-REG role

    3. Click on Maintain Registration

    4. Enter SSN or ITIN

    5. Click Submit

  2. If you find that the customer is already registered, confirm the username. If the customer has forgotten their username, see IRM 3.42.8.5.10, Usernames, then help the customer use the "Expired, Forgotten or Lost Password or PIN" procedure.

  3. If a previous registration is not found, compare the information the customer is using with the Social Security record by using Integrated Data Retrieval System (IDRS) Command Code (CC) INOLE.

    Figure 3.42.8-2

    If ... Then ...
    The Social Security name control and DOB of the customer matches the information that the customer gives Determine if the customer has filed a return in the last two years by using CC IMFOL. Check their AGI using CC RTVUE and compare it against what they are using in Registration. Negative amounts can be used by putting a minus [ - ] sign before the dollar amount.
    The Social Security name control and DOB of the customer does NOT match the information that the customer gives Advise the customer to contact the Social Security Administration at 800-772-1213 to resolve the discrepancy.
    The customer has not filed a tax return in the last two years and has been a resident in a U.S. territory (American Samoa, Federated States of Micronesia, Guam, Marshall Islands, Northern Mariana Islands, Palau, Puerto Rico, and U.S. Virgin Islands) for which they had no filing requirement Customer must complete Form 13350,Registration for e-services, and allow 3 - 4 weeks for the Confirmation Letter to arrive.

    Note:

    Refer all other inquiries about paper registrations including concerns about identity theft (ID Theft) to e-services Technical Level 2 Provider Group. DO NOT TRANSFER THE CALL.

    The customer has not filed a tax return in the last two years and has not been a resident in a U.S. territory for which they had no filing requirements Advise the customer that they must file a return to be eligible to use e-services even if they do not have a filing requirement because of disability, income level, or other lawful reasons.

    Note:

    ITIN customers who now have an SSN must file a tax return with that new SSN before Third Party Data Store (TPDS) will recognize their AGI. Their ITIN information cannot be "converted" to their SSN information.

    The customer is using an incorrect AGI Using CC RTVUE, give the correct one after authenticating their identity. See IRM 3.42.7.13.4.3, Authentication/Authorization for e-services (Other Than e-file Application). If AGI discrepancy is due to possible identity theft, escalate Interaction and transfer the call to e-services Technical Level 2 Provider Group. DO NOT TRANSFER SUBSEQUENT CALLS - escalate Incident to e-services Technical Level 2 Provider Group.
    The customer is using a correct AGI The recently filed and/or posted return may not have fully processed. Explain it may take 6 - 8 weeks for the return information to be available for use on the e-services system (IEP). The customer should use a different AGI year/AGI if available.
    All of the information matches, but the registration continues to fail
    • Ensure the customer is putting their SSN or ITIN into the TIN field. Some customers will put an employer identification number (EIN) or other number into the TIN field.

    • The customer may be "locked out" of the system. Advise customer to wait two days (48 hours) before trying again.

      Note:

      The Interaction can be referred to e-services Technical Level 2 Provider Group to verify lock out if needed.

    • Escalate Interaction to e-services Technical Level 2 Provider Group for assistance if you are unable to assist customer.

3.42.8.5.3  (10-01-2013)
Invalid Username, Password or PIN

  1. If the customer is having trouble selecting a username, password, or PIN, advise the customer the username must be 8 -10 characters long, the password must be 8 - 32 characters long (containing a combination of letters and numbers), and the PIN must be 5 numeric digits.

  2. See IRM 3.42.8.5, Registration, paragraphs (3) and (4) for password/PIN rules.

    Caution:

    The username cannot be changed once created. Advise the customer to choose carefully.

  3. If the customer continues to receive "The Username/Password/PIN you entered is not valid, review the rules and try again" message, you should ask what password and PIN they are trying. This will help you determine why it keeps failing. Then help them select one that is valid and meets the rules.

3.42.8.5.4  (10-01-2012)
Password Notifications

  1. Passwords for e-services must be changed every 180 days or they will expire. Upon logging into e-services, users will begin receiving a password expiration warning twelve days prior to expiration. The system will prompt users to change their password. In addition, ten days prior to expiration an email (if email address was provided) will be sent alerting them that their password is about to expire. If the customer states they never received the email notification:

    • Verify the email address on their Registration Record. (If it is not correct, update the email address.)

    • Advise the customer to check their "Junk Mail" folder for the IRS email.

    • Advise the customer to add the "irs.gov" domain to their safe list.

3.42.8.5.5  (02-21-2013)
Unlocking an Expired Password

  1. If the customer did not change their password prior to the expiration date, and they remember their old password and PIN, the system will allow them to unlock their expired password. Advise them to do the following:

    1. Login to e-services with their username and old password.

    2. Input their AGI, AGI year and existing PIN.

    3. Re-enter old password and create a new password.

    4. Click the "Submit" button and access e-services. No confirmation code will be mailed.

    Reminder:

    If they have forgotten their password or PIN, they must use the "Expired, Forgotten or Lost Password or PIN" link and wait for a confirmation code to come in the mail.

  2. If a U.S. territory resident previously registered via paper registration process and their password expired, they will have to re-register via Form 13350,Registration for e-services. These users should check the box labeled “Check here if you are re-applying because of a forgotten, lost or expired password” on the top of the form.

    Note:

    Escalate all inquiries about paper registrations to e-services Technical Level 2 Provider Group for assistance.

3.42.8.5.6  (03-07-2012)
Change Password/PIN Feature

  1. The "Change Password/PIN" feature will be used when the customer wants to voluntarily change their password or when a customer wants to voluntarily change their PIN. Also, this feature is used when a customer receives an email notifying them their password is about to expire.

    Note:

    Users do not have to reconfirm their registration if they change their password prior to the expiration date. In addition, they do not have to change their PIN when changing their password.

  2. The most common problem a customer will have using the change password feature is the "invalid password" message. Users must change their current password by at least 20 percent and follow all of the other password rules. Refer to IRM 3.42.8.5, Registration, paragraphs (3) and (4) for password/PIN rules.

3.42.8.5.7  (02-21-2013)
Forgotten Password for IEP Users

  1. The customer should use the "Expired, Forgotten or Lost Password or PIN" feature when they do not remember their password, or when they fail to confirm their registration within the allotted time frame. Make sure the customer is using their correct username before directing them to the Registration Services "Expired, Forgotten or Lost Password or PIN" link. To use this feature, the user will need their username, TIN, DOB and AGI. A confirmation code will be mailed to the user within 14 days. The user must log back into e-services within 28 days of completing the Expired, Forgotten or Lost Password or PIN process and enter the confirmation code to complete the registration process.

    Note:

    E-help Desk assistors do not have access to e-services passwords. Therefore, if a user forgets his or her password, advise them to create a new password by initiating the Expired, Forgotten or Lost Password process. The user must enter their PIN or create and enter a new PIN if they do not remember their previous one.

    Note:

    If their password has expired and they remember the password, see IRM 3.42.8.5.5, Unlocking an Expired Password.

  2. If customer is unable to use the Registration Services "Expired, Forgotten or Lost Password or PIN" link due to no AGI/filing requirement, verify the customer is on Maintain Registration and:

    1. As a temporary measure, assistor can reset the password but this may not resolve the issue.

    2. If password reset resolved the issue, remind customer of 180 day change password policy.

    3. If password reset did not resolve issue, customer will need to establish AGI.

      Note:

      If customer is a U.S. territory resident, escalate Interaction to e-services Technical Level 2 Provider Group.

    4. If customer indicates the password was changed but they did not take this action, document contact name, contact number, and username in description, escalate Interaction to e-services Technical Level 2 Provider Group. DO NOT TRANSFER THE CALL.

3.42.8.5.8  (10-01-2012)
Forgotten Password for IRS Employees Logging in Through IEP

  1. IRS employees may be registered in e-services for various purposes. Electronic Products and Services Support has designated Products and Services Support (PSS) to handle all requests from employees who need this type of support.

  2. The e-help Desk assistor will notate the Interaction number and "IRS employee" in the Registration comments and escalate the Interaction to obtain an Incident number. Provide the Incident number to the employee, and transfer the call to the e-services Technical Level 2 Provider Group.

3.42.8.5.9  (10-01-2013)
Password/PIN Reset

  1. Sometimes customers have difficulty in changing their password even with the assistor giving step-by-step instructions. If the customer has been unable to successfully change their password, ask what they are attempting to enter. This will help you determine why it keeps failing. If the password appears to meet the rules, it might be too close to a previous password. If after probing to determine the reason for the failure, you cannot successfully walk them through the process, reset their password.

  2. Complete the following steps to reset the password (or PIN):

    1. Logon to the EUP.

    2. Select "esrv-REG" role.

    3. Go to "Maintain Registration" .

    4. Retrieve their Registration Record by their TIN or username.

    5. Authenticate the customer. See IRM 3.42.7.13.4.3, Authentication/Authorization for e-services (Other Than e-file Application).

    6. Click the "Reset Password" (or "Reset PIN" ) button.

    7. Enter a new password in the Password and Confirm Password fields.

      Note:

      Make it simple (e.g., abcd1234).

    8. Document actions taken in the comments box, include date, and SEID.

    9. Click “Submit”.

    10. Ask the customer to log into e-services and use the startup password that you provided.

    11. The system will prompt them to create a new password.

    12. Verify customer was able to log in and create new password (or PIN). Assist as needed.

  3. The system will not automatically prompt the user to create a new PIN when they log back into e-services. Refer to IRM 3.42.8.5.11, PIN Inquiries for additional information regarding PINs.

3.42.8.5.10  (10-01-2013)
Usernames

  1. If the customer has forgotten their username, verify their identity by doing the following:

    1. Click on the EUP "Maintain Registration" link.

    2. Using their TIN, pull up the Registration Record.

    3. Go to "Question to Recover Lost Username" .

    4. Ask the security question.

    Figure 3.42.8-3

    If ... Then ...
    Customer answers correctly provide the username.
    Customer answers incorrectly two additional authentication probes are required [refer to Additional Items list (Figure 3.42.7-28), IRM 3.42.7.13.4.4, "Authentication for SAM, EFTPS and Business Online e-file (e.g., Large Taxpayers)]" .

    Note:

    If the customer cannot provide the correct additional authentication information, terminate the call explaining disclosure guidelines have not been met.

  2. Provide the shared secret question or answer as it was originally input after properly authenticating the caller as an individual using the authentication probes found in the Authentication Matrix for SAM, EFTPS and Business On line Filers (Figure 3.42.7-27), in IRM 3.42.7.13.4.4, "Authentication for SAM, EFTPS and Business Online e-file (e.g., Large Taxpayers)" .

3.42.8.5.11  (10-01-2012)
PIN Inquiries

  1. The PIN is used as an electronic signature and does not expire.

  2. The PIN entered must match the PIN created when the customer registered for e-services or when they last changed it.

  3. When the PIN is reset (on Maintain Registration page), it will reset to the first 5 digits of the user's SSN.

  4. Once the PIN is affixed to an electronic document, it indicates that the person making any changes is authorized to do so.

  5. The customer may voluntarily change their PIN using the "Registration Services > Change Password/PIN" link. The password does not need to be changed when changing a PIN.

  6. If the customer cannot remember their PIN, the Expired, Forgotten or Lost Password or PIN procedure must be used. Explain to the customer that they will receive a new confirmation code in the mail within 14 days.

3.42.8.5.12  (10-01-2012)
Registration Error Codes

  1. Error Code 8 or 9 - The customer may receive a Registration Login error message when logging into the IEP. Follow the steps below to resolve this condition:

    1. Clear cache and delete cookies

    2. Verify Internet Explorer is version 6.0 or higher

    3. Attempt to log in again

    4. Escalate Interaction and transfer call to e-services Technical Level 2 Provider Group if error persists

  2. Error Code 9603 - The registration record name does not agree with data already on e-services. The customer will not be able to access e-services. Document contact name, contact number, and username in description, escalate Interaction and transfer call to e-services Technical Level 2 Provider Group.

3.42.8.5.13  (09-16-2011)
Undeliverable Correspondence

  1. The following instructions apply when an e-services Confirmation Code letter or e-services Address Change letter are returned to IRS as undeliverable.

  2. Destroy undeliverable e-services Confirmation Code letters (Letter 3563) and undeliverable e-services Address Change letters (Letter 1310) as classified waste upon receipt.

  3. Forward any undeliverable mail belonging to another function to the respective area for action.

3.42.8.6  (09-05-2013)
IRS e-file Application

  1. The IRS e-file Application is submitted through, or revised, through e-services. For full details on the IRS e-file program, see IRM 3.42.10, Authorized IRS e-file Providers and Publication 3112, IRS e-file Application and Participation.

  2. When a customer is creating a new application, updating an existing application, adding a new location, or deleting a location, the following guidelines apply:

    1. Customer must be registered and confirmed in e-services in order to submit the application.

      Note:

      Customer can start the IRS e-file Application after registering for e-services, but must be confirmed prior to submitting the application.

    2. All pages must be complete for a new application. Update information for a revised application.

    3. Each Principal and Responsible Official must sign their Terms of Agreement (TOA), enter professional status information or submit fingerprint cards (FPC), and have the appropriate roles to submit an application or make changes to an application.

    4. Fingerprint cards (FPC) or Proof of Professional Status, as needed should be mailed to the Andover Campus at 310 Lowell Street, Stop 983, Andover, MA 05501. The tracking number should be written on the back of the FPCs in pencil. Requested Proof of Professional Status can be faxed to Andover at 877-477-0567. Include the tracking number.

    5. The Principal must be the one to initiate and submit the new application (Firm EIN or SSN not on another application). A tracking number will appear when the application is successfully submitted.

      Note:

      Volunteer Income Tax Assistance (VITA) Sites and Large Taxpayers do not have Principals, therefore a Responsible Official will submit the application.

    6. Any Principal, Responsible Official or Delegated User with authority may revise an application that has already been submitted.

    7. The Principal or Delegated User with Principal Consent is the only one who can submit the application to add a new location.

  3. Authenticate the caller using the appropriate authentication matrix.

    Note:

    Remember to check the Application Summary page to view all persons associated with the IRS e-file Application. Delegated Users are not listed on the Application Summary page; access the Delegated User Page to view any Delegated Users.

  4. If a customer calls requesting a change to their IRS e-file Application, they must make the change via e-services. If they are not registered, assist them with the Registration process. Assistors will not add or remove Principals, Responsible Officials, or Delegated Users, or submit an application based on a phone call, even if speaking to an authorized person. These changes require a signature of the authorized person. See IRM 3.42.10.20, Updating the TPDS for Previously Accepted Applicants. If a letter needs to be issued, update the Interaction and escalate to the Andover Leads Provider Group. Andover will issue the appropriate letter and close the Incident.

    Note:

    Exceptions that require a new application (e.g. change in structure, change in EIN, etc.) are outlined in IRM 3.42.10, Authorized IRS e-file Providers.

  5. A suitability check is conducted on new IRS e-file Applications and any revised applications adding an EIN, Principal or Responsible Official. All not for profit applications will not undergo the suitability process (i.e. Large Taxpayers, VITA, TCE). Once all required documentation is received, a full suitability check is completed to determine if the requirements to participate as an Authorized IRS e-file Provider have been met. CPAs, Attorneys, Enrolled Agents, Bank Officials, and Officers of Publicly Owned Corporations are not subject to the criminal background check.

3.42.8.6.1  (09-05-2013)
Adding a New Location

  1. If a customer needs assistance with adding a new location, do the following:

    1. Ask the caller if they will be e-filing from only the current location.

    2. If they answer "Yes," inform them that they do not need an additional EFIN. Only one EFIN per location from which the Electronic Return Originator (ERO) e-files is needed.

    3. If they answer "No," and they are currently an IEP user, ask them to log in to e-services and open their current IRS e-file Application. (If they are not currently an IEP user, assist them with the Registration process.)

    4. Have them choose the "Add New Location" link.

    5. Inform them to complete all needed pages, remembering to Save and Submit the application. Advise caller to submit FPCs for any new Responsible Official without professional credentials.

3.42.8.6.2  (10-01-2012)
Deleting a Location

  1. If an EFIN is no longer needed or has already been dropped, authorized IEP users can delete the location by doing the following:

    1. Log in to e-services

    2. Choose Application > e-file Application from the Welcome page

    3. Choose the "Close Office" link

    4. Select "Delete" for the application they want to delete from the table

    Note:

    If someone wants to remove themselves from an e-file IRS Application, they can pick Remove Affiliation from the Welcome page.

3.42.8.6.3  (09-05-2013)
IRS e-file Application Status

  1. If a caller is inquiring about the status of their IRS e-file Application, advise them that they can check the status themselves online by doing the following:

    1. Log in to e-services, select the appropriate organization, go to Application > e-file Application.

    2. Select the appropriate application link and go to Summary page.

    3. Check Application Status field.

    Note:

    If customer needs assistance, access IRS e-file Application on EUP > select EFIN Status to review the number of returns filed, accepted or rejected.

  2. Application Status Definitions are as follows:

    1. Completed – information is available, all research has been completed and entered into the system.

    2. Deleted – application has been in the system for 90 days without having been submitted, or has been in submitted pending documents status for 45 days but no fingerprint cards or requested Proof of Professional Status was received or input.

    3. Saved – application has been initiated/changed and saved, but has not been submitted.

    4. Submitted in Review – IRS is reviewing the application and research is being conducted.

    5. Submitted New – initial submission of an application that does not have documents pending.

    6. Submitted Pending Documents – application requires credential verification, fingerprint cards or other information.

    7. Submitted Reapply – the customer is reapplying after being out of the program for a period of time.

    8. Submitted Revised – the customer is adding/deleting a Principal or Responsible Official or adding a provider option.

  3. For new applications that have not completed the suitability process after 45 days, check application comments to determine if an interim letter was sent.

    Note:

    The 45 day period begins when all information (fingerprint cards, Proof of Professional Status, etc.) referenced in the application have been received or verified.

    1. If a letter was sent, advise the customer they should receive a response within 15 days from the date of the letter.

    2. If 15 days from the date of the letter has passed or no letter was sent, escalate Interaction to Andover Leads Provider Group.

  4. If customer wants to know how many returns have been filed, accepted or rejected, do the following:

    1. Inform customer that these statistics are available by logging in to e-services and selecting Application > e-file Application > EFIN Status.

    2. If customer needs assistance, access IRS e-file Application on EUP > select EFIN Status > select Show History, to review the number of returns filed, accepted or rejected.

  5. An assistor may have to manually put the application in Deleted status. See Comments page for details. If the customer does not see their application on the IEP, check the status. If Deleted, change the application status to Saved. They should then be able to see their application. Ask them to submit it again.

  6. When the EFIN shows Dropped, the customer will need to access the existing IRS e-file Application and click on the Reapply link on the Programs Applying For page. The application should be reviewed and updated before submitting. See IRM 3.42.10.8.1, Who Must File a New IRS e-file Application and IRM 3.42.10.9.6, Reapply Applications for additional information.

3.42.8.7  (10-01-2013)
Taxpayer Identification Number (TIN) Matching

  1. The e-services TIN Matching Program is intended to assist those members of the Third Party Payer community, and their authorized agents, with meeting their obligation for filing accurate and complete annual information return documents. In addition to financial institutions, other eligible entities are credit card companies, state agencies, third party settlement organizations, and third party network transaction companies. The system allows authorized users to match TINs and names directly against IRS records. TIN Matching does not divulge a taxpayer’s SSN or a business’s EIN. It only verifies whether or not the TIN and name combination which the user submitted matches IRS records. To participate in this program, authorized users must complete a TIN Matching Application through e-services and meet the following eligibility requirements:

    • Applicant must be a payer of income subject to backup withholding submitted on Form 1099-B, Form 1099-DIV, Form 1099-INT, Form 1099-K, Form 1099-MISC, Form 1099-OID or Form 1099-PATR.

    • Payer must have filed Form 1096, Annual Summary and Transmittal of U.S. Information Returns, reporting income paid on Form 1099, or use the Filing Information Returns Electronically (FIRE) system to submit information returns electronically, in one of the last two years.

  2. Use IDRS CC PMFOL to research Payer Master File and verify payer is eligible to participate in TIN Matching.

  3. TIN Matching Roles:

    1. Principal – a partner or an individual who owns at least five percent (5%) of the firm that is applying to participate in the TIN Matching Program. The "Principal" may also be a corporate officer of a publicly traded firm, such as President, Vice President, Secretary, or Treasurer. The "Principal" must be the person who can legally bind the firm in matters before the IRS and must complete the original application to TIN Match on behalf of the firm. Principals may modify any section of the application. They may add and/or remove locations and authorized users and change the firm/organization information.

    2. Responsible Official – an individual who holds a supervisory position within the firm. A "Responsible Official" has the authority to update an application on behalf of their listed firm and firm "Principal" . The "Responsible Official" may change the firm/organization information, assign/disable "authorized agent" and "delegated user" roles, add and/or remove locations and perform TIN Matching. Responsible Officials may modify any section of the application.

      Note:

      Only a Principal or Responsible Official can add another Principal or Responsible Official. It is a good practice to list a second person. The Responsible Official can be a different individual from the Principal. More than one Principal and/or Responsible Official can be listed.

    3. Authorized Agent – a person or firm that, with the payer’s authorization, transmits specific information return documents to the IRS on behalf of the firm and may match name/TIN combinations on behalf of the payer. An "Authorized Agent" may assign/disable user access within their assigned location, update their location address information and perform TIN Matching.

    4. Delegated User – an individual who will utilize the TIN Matching session options on behalf of the firm. A "Delegated User" may not assign or disable users or update applications on behalf of their assigned firm. A "Delegated User" may only perform TIN Matching on behalf of their assigned firm.

  4. Many users forget to resubmit the application after making additions or changes. Unlike an e-file Application, the TIN Matching Application requires a PIN entry only at the initiation of the application, not after each subsequent change. If the authorized user (as outlined in paragraph 3 above) fails to submit the application, the assistor should submit the application in the interest of good customer service. Remind the caller that the application should be resubmitted after any changes to avoid future problems.

  5. Guidelines for the TIN Matching Program can be found in Publication 2108A, On-Line Taxpayer Identification Number (TIN) Matching Program.

3.42.8.7.1  (10-01-2012)
TIN Matching Access Inquiries

  1. When the customer (payer) indicates that they cannot access TIN Matching even though their employer has named them as an authorized user, take the following steps:

    1. Verify the customer is registered and has confirmed.

    2. If the customer is NOT confirmed, tell them that they will not have access to TIN Matching until after they confirm.

    3. To search for a TIN Matching Application in the EUP, select e-services > Application > TIN Matching Application.

    4. Search by either the business legal name or the company's EIN. Verify the company has submitted a TIN Matching Application and has included the customer as an authorized user.

    5. Check the Last Modified date and Application Submitted date. If they are different - resubmit the application. Advise the caller that whenever changes are made to a TIN Matching Application, the application must be resubmitted.

    6. Ask the customer to log out of their e-services account and then log back in. The customer should now see the company name and have access to the TIN Matching program.

    7. If the customer is still unable to see the TIN Matching link, escalate Interaction and transfer the call to e-services Technical Level 2 Provider Group.

3.42.8.7.2  (10-01-2012)
Delete/Revoke/Restore a TIN Matching Application

  1. If the customer inquires about the ability to remove a firm's TIN Matching Application from the system, or is requesting that a previously deleted application be restored, determine their role on the application. If they are not the Principal, advise the caller that only Principals can make such a request.

  2. If the caller is the Principal and still needs assistance with revoking/deleting, or would like to restore a previously deleted TIN Matching Application, advise the customer that their request will be referred to the e-services technical staff for resolution. Escalate Interaction and transfer the call to the e-services Technical Level 2 Provider Group. Document Interaction with the following information:

    • Name of Principal

    • Username of Principal

    • Telephone number (with time zone) of Principal

    • Position in the company (president, vice president, owner, etc.)

    • Company name as shown on the TIN Matching Application

    • Company TIN as shown on the TIN Matching Application

    • Reason for revoking, deleting or restoring the application

3.42.8.7.3  (02-21-2013)
Replace a Principal

  1. If there is only one Principal or Responsible Official on the application and they are being removed, advise the caller that only an owner, officer, or partner of the company can replace the existing Principal. If the caller qualifies as a Principal, escalate Interaction and transfer the call to the e-services Technical Level 2 Provider Group. Document Interaction with the following information:

    • Name, username, and phone number of employee needing to be added

    • Position in the company

    • Company name as shown on the TIN Matching Application

    • Company TIN as shown on the TIN Matching Application

    • Name of former employee who needs to be replaced

    Note:

    A Responsible Official can add a Principal to the TIN Matching Application but cannot remove a Principal.

3.42.8.7.4  (09-16-2011)
Bulk TIN – Valid Response

  1. When submitting a Bulk TIN Request (up to 100,000 TIN and name combinations), as well as an Interactive TIN Request (up to 25 TIN and name combinations), there are nine possible result codes. If the customer calls in for an explanation of these codes, offer the following definitions:

    1. 0 – Name/TIN combination matches IRS records

    2. 1 – Missing TIN or TIN not a nine digit number

    3. 2 – TIN not currently issued

    4. 3 – Name/TIN combination does NOT match IRS records

    5. 4 – Invalid request (e.g., contains alphas, special characters). Must have TIN Type, TIN, Name (Name field is limited to 40 characters).

    6. 5 – Duplicate request

    7. 6 – Matched on SSN, when the TIN type is (3), Unknown

    8. 7 – Matched on EIN, when the TIN type is (3), Unknown

    9. 8 – Matched on SSN and EIN, when the TIN type is (3), Unknown

  2. If customer does not see the result code they were expecting, and asks for the correct TIN, explain we are not authorized to disclose that information and they will need to verify with their client.

3.42.8.7.5  (10-01-2012)
Bulk TIN – No Response

  1. When a customer submits a Bulk TIN request, they should receive a response within 24 hours. If a customer calls because a response has not been received, or the results are illegible, ask the customer to resubmit their Bulk TIN request. Have them record the tracking number and the date/time stamp of their submission. If they still have not received a response after an additional 24 hours have passed, they should call the e-help Desk again.

  2. When the customer calls back because they still have not received a response, escalate Interaction to e-services Technical Level 2 Provider Group. Include tracking number and date/time stamp provided by customer, username, and company EIN in Interaction documentation.

3.42.8.7.6  (10-01-2013)
TIN Matching Suspended and/or Locked Out

  1. When the customer is suspended and/or locked out, they will receive a pop-up message indicating that they are locked and the reason (e.g., Results Code 5 - Duplicate). Inform customer:

    1. The TIN Matching program contains a built-in security feature that detects when a taxpayer EIN, SSN or ITIN is being researched using different names.

    2. Account access is blocked for four days (96 hours).

    3. They will have to wait for the system to unlock them.

  2. General Services Administration (GSA) is the organization responsible for the System for Award Management (SAM) Web site. If a GSA customer is locked out:

    1. Verify customer information (customer name, telephone number, firm name and EIN) in e-help Support System (EHSS). If not correct, document correct information in Interaction description along with the username and EIN.

    2. Escalate Interaction and transfer the call to e-services Technical Level 2 Provider Group.

3.42.8.7.7  (09-11-2007)
TIN Matching Error Messages

  1. Sometimes the customer will receive an error message when attempting to use TIN Matching. The four most common errors are:

    • Not enough storage

    • File empty

    • No file name selected during upload

    • Problem with current login

3.42.8.7.7.1  (10-01-2012)
Not Enough Storage

  1. This error message most likely occurs with Bulk TIN Matching. When the customer calls regarding this error message, verify their information in the Customer Information section of the Interaction. Document any missing information in the Description and include the following:

    • Username

    • Date and time of transmission

    • EIN and name of firm/organization

    • Number of rows in file

    • Tracking number

  2. Escalate Interaction and transfer the call to e-services Level 2 Provider Group for resolution.

3.42.8.7.7.2  (09-11-2007)
File Empty

  1. The File Empty error message usually occurs because there are extra carriage returns or blank spaces at the end of their file, or there are miscellaneous characters in the file. In order to resolve this error message, have the customer remove the blank lines or miscellaneous characters. Advise the customer to save and resubmit the file.

3.42.8.7.7.3  (09-16-2011)
No File Name Selected During Upload

  1. Error message 20000, 58 is generated when a name is not on the file when trying to upload. To resolve this error, the customer will need to ensure the file they are trying to upload is in a ".txt" format and the file name is in the top box. Special characters should not be in the file name except for the single period/dot [ . ] to identify the text (txt) file extension. The bottom box must have an email address for notification, if different from their Registration Record email address. Have the customer resubmit the file.

3.42.8.7.7.4  (02-21-2013)
Problem with Current Login

  1. Error message 20000, 97 occurs when the customer is attempting the Interactive TIN Matching option and the session has expired or the user has not properly signed out of e-services.

  2. Verify customer is not using the e-services Login page as a favorite, have the customer clear the cache (See IRM 3.24.8.4.3, Clear Cache if needed) and exit their Web Browser.

  3. If customer continues to receive this error after logging back into e-services, document the customer's issue, escalate the Interaction, and transfer the call to e-services Technical Level 2 Provider Group.

3.42.8.8  (09-05-2013)
e-services Products

  1. In September, 2013 the IRS retired the Disclosure Authorization (DA) and Electronic Account Resolution (EAR) products. Transcript Delivery System (TDS) is the sole remaining e-services (previously referred to as "incentive" ) product available to external customers.

  2. Tax professionals (Principals and Responsible Officials) with an EFIN are automatically granted access to the TDS product link once they e-file five or more accepted individual and/or business returns. There are four exceptions to this rule, whose access has to be manually activated:

    • Reporting Agents

    • Low Income Tax Clinics

    • Circular 230 Practitioners

    • State and local governments (e.g., through the state TDS Application)

    Note:

    Primary contacts, alternate contacts, and employees of the company do not have this privilege. They must be a Delegated User and be given access authority by a Principal or Responsible Official. The Delegated User must be registered on the IEP and confirm their registration before they will have access to the TDS product link.

  3. If a customer contacts you requesting access to TDS and they do not meet the criteria for access to this product, explain the rule to them.

    Note:

    Low Income Tax Clinics have been granted access to the TDS product and they may also contact the e-help Desk for technical assistance. Treat these users as regular e-services customers. They DO NOT have to meet the five accepted tax returns threshold to gain access to TDS.

3.42.8.8.1  (09-05-2013)
Secure Mailbox

  1. Each registered user has a Secure Mailbox where data is placed, or deposited. They access this data by clicking the "Mailbox" link found in the navigation tool bar along the top of each e-services page. For most of the products, an email is sent to the user alerting them data has been placed in their Secure Mailbox. Depending on the type of data, and whether or not it has been Read or left Unread, the system will automatically delete the files. The delete time frames are as follows:

    Figure 3.42.8-4

    Product Read Unread
    TDS 3 days 30 days
    TIN Matching 3 days 30 days

3.42.8.8.2  (09-05-2013)
Missing Links

  1. If customer does not see the TDS product at the Welcome page, ask what company they chose at the Select Organization page. Whichever one they selected, suggest they select the other company link. For example, if they initially chose their Responsible Official link (DBA name with address), ask them to log out and log in again. This time suggest they select their Principal link (legal name with no address). Sometimes, the TDS product will be found on one of the company links but not both.

    Note:

    If a customer is not seeing all of their company links at the Select Organization page, inform them that they will only be able to see the first 14 links. They can access the IRS e-file Applications they are associated with by going to Application > e-file Application and doing a search by the EFIN number or location address.

  2. If a caller still does not see their TDS link, verify the following:

    1. Status is confirmed on their Registration Record.

    2. Five or more accepted returns were filed in the current or prior year. (See IRM 3.42.8.8, e-services Products, paragraph (2) for exceptions).

    3. Caller is a Principal/Responsible Official and passed suitability or a delegated user with delegated authorities.

    4. Provider Option of the Electronic Return Originator (ERO) is in Accepted status.

  3. If all criteria is met, go to the "Services Authorized For" page and manually check the Transcript Delivery System box if it is not already checked. Save the application and insert comments. Ask the customer to sign out, log in again and check for the link.

  4. If the link is still not showing, do the work-around of toggling the address, as follows:

    1. Access the IRS e-file Application.

    2. Go to the Business Address page.

    3. Make a change to the business address (spell out or add Street, Drive, etc.).

    4. Save application and enter a comment such as, "Toggled Address to Get Business Link or TDS Product Link" .

    5. Undo your previous Address Change.

    6. Save the application again and enter another comment such as, "See Comment Below" .

    7. Ask the customer to log out, log in again and check for the link.

3.42.8.8.3  (09-05-2013)
Access to Client Information

  1. Client information via e-services cannot be accessed without a Form 2848 , Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization (TIA), on file. This authorization can be viewed on IDRS using CC CFINK and the taxpayer's TIN. Review the CC CFINK response screen for the following:

    • The Powers field must contain a "U" for Unmodified.

    • The information must be complete. If the information is not complete, the customer must mail or fax the Form 2848 to the Centralized Authorization File (CAF) Unit.

    Note:

    State users do not need a POA as their authority for access is Internal Revenue Code Section 6103 (d). Income Verification Express Service (IVES) users access TDS transcripts placed into their Secure Mailbox based upon IRS employees processing taxpayers' signed Form 4506-T, Request for Transcript of Tax Return or Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript.

  2. If the customer is using TDS and receives a CAF Failure error, research and provide the CAF number as follows:

    1. Request his/her name and address to research CC RPINK or CC CFINK.

    2. Confirm there is an existing CAF number(s) for the caller.

    3. Authenticate the caller's identity by following disclosure probes found in IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication.

      Note:

      Do not provide the CAF number if caller fails to answer one of the probes, instead, advise them to contact the Practitioner Priority Service (PPS) at 866-860-4259. They will mail the CAF number(s) to the POA address of record.

3.42.8.8.3.1  (09-05-2013)
Centralized Authorization File (CAF)

  1. The following forms must be mailed or faxed to the CAF Unit.

    • Form 2848, Power of Attorney and Declaration of Representative (POA) – A taxpayer can grant authority to representatives to receive tax data and represent them before the IRS. Form 2848 covers specific tax forms and tax periods.

    • Form 8821, Tax Information Authorization (TIA) – A taxpayer can grant authority to any individual or organization to inspect or receive the taxpayer's confidential tax information. Form 8821 covers specific tax forms and tax periods.

      Note:

      A signed copy of Form 2848 or Form 8821 must be retained in the authorized representative's files.

  2. The authorization must post to the CAF database prior to them submitting a TDS request for transcripts through e-services.

3.42.8.8.4  (09-05-2013)
Transcript Delivery System (TDS)

  1. Transcript Delivery System (TDS) allows specific tax professionals, Reporting Agents, Low Income Tax Clinics (LITC), state and local governmental agencies, and internal IRS users to request and receive transcripts electronically. Tax professionals and LITC representatives must have a Form 2848 on file to access client transcripts. Reporting Agents need a valid Form 8655. The following products are available through TDS:

    • Account Transcripts show the information posted on the account, including payments, adjustments, etc. Account transcripts are available for any account that is active on the IRS Master File.

    • Return Transcripts include most lines from the original return, including attached forms and schedules. The transcript contains both the return and computer entries. Return transcripts are available for returns filed during the current and three prior tax years.

    • Record of Account Transcripts are a combination of the account and return transcripts. Record of account information is available for returns filed during the current and three prior tax years.

    • Wage and Income Documents show income reported by payers on forms such as Form W-2 and Form 1099. Wage and income information may be available for up to ten years.

    • Verification of Non-Filing is generated when a taxpayer needs verification that a tax return was not filed, such as when applying for a state-backed mortgage subsidy bond. Taxpayers may need a letter from the IRS indicating that they did not file a tax return. Verification of non-filing information is available for the current and three prior tax years.

    Note:

    In addition to account transcripts, return transcripts and record of account transcripts, a limited number of business return transcripts are available. Return and record of account transcripts are not available for all forms.

3.42.8.8.4.1  (09-05-2013)
Rejected TDS

  1. TDS will reject requests for transcripts if any one of the following conditions is present on the taxpayer's CAF record:

    • Designation level under the column LV shows "X" .

    • Powers Code under the column AUTHS shows anything other than "U" (Unmodified).

    • Column RCTS shows "R" (authority to receive a refund), this is considered to be a modification for e-services purposes.

  2. TDS will reject requests for transcripts if any one of the following conditions is present on the representative's CAF record in the CAF STATUS or STATUS field:

    • Undeliverable

    • Deceased

    • Disbarred

    • Suspended

    • Resigned

    • Ineligible

    • Inactive

  3. If a transcript request was rejected, the customer may call the Practitioner Priority Service (PPS) at 866-860-4259 and request their transcripts or explore other transcript options (Form 4506-T, Request for Transcript of Tax Return or Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript).

3.42.8.8.4.2  (10-01-2012)
Married Taxpayers

  1. A valid POA is required for at least one of the joint filers for the following transcripts: Account Transcript, Tax Return Transcript, and Record of Account Transcript. However, a representative is only entitled to Verification of Non-Filing and Wage and Income Transcripts for the joint filer for which they have a valid POA.

3.42.8.8.4.3  (02-02-2012)
IRS Employees

  1. Advise IRS employees who experience problems using TDS to contact the Information Technology Support Desk at 866-743-5748, to open a Knowledge, Incident/Problem, Service, Asset Management (KISAM) ticket.

3.42.8.8.4.4  (10-01-2013)
State Users

  1. Advise state users to contact the Disclosure Manager for their state to apply for the TDS product. IRS Disclosure offices may be found at http://www.irs.gov/uac/IRSDisclosure- Offices.

3.42.8.8.4.5  (10-01-2013)
Income Verification Express Service (IVES) Users

  1. IVES is a partially automated service that provides two-business day processing and delivery of transcripts to participants who pay a fee for this service. Each company must complete Form 13803, Income Verification Express Service (IVES) Application, which is entered into the EUP by IVES Coordinators in the Return and Income Verification Services (RAIVS) unit. IVES customers request transcripts by faxing Form 4506-T, Request for Transcript of Tax Return or Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript, to the appropriate RAIVS unit. Once an IVES Application has been established for them by the RAIVS unit, and they are given a Participants/Consolidator Number, they are treated the same as any other customer. Transcripts are delivered to the customer's e-services Secure Mailbox.

  2. The Principal, Responsible Official and Delegated User assigned to use e-services products must register individually to create and have access to a Secure Mailbox. The Principal and Responsible Official must be confirmed in order to see their IVES Consolidator Application link. Only the Principal can access the IVES Detail and Summary Reports.

  3. IVES users may maintain and revise their application by logging into e-services and clicking on the IVES Consolidator Application link, which will bring up the Main screen showing all links within the application.

    1. Principals can make changes to the following screens: Firm/Organization Information, Address, Business Point of Contact Information, Establish Location(s), and Authorized User(s).

    2. Responsible Officials can only update authorized user(s).

    3. Delegated Users cannot make changes to the application but can retrieve transcripts.

    4. All other application changes (including Principal Information changes) must be submitted on a revised Form 13803, Income Verification Express Service (IVES) Application, and faxed to the RAIVS unit.

  4. Refer customers with the following issues to the RAIVS Unit where their request was faxed:

    1. No response from application that has been faxed.

      Note:

      Verify the application was faxed to the correct number. If application was previously faxed to incorrect number, provide correct fax number and ask customer to fax again.

    2. Charged for more transcripts than delivered.

    3. Trouble accessing reports (transcripts).

    4. Received transcripts without approved Form 4506-T or Form 4506T-EZ.

  5. If the customer previously contacted the RAIVS Unit and did not receive a response, refer caller to IVES program office at 816-291-9717, 816-291-9727, or 801-620-6750.

  6. Refer customers with questions about IVES participation suspension or unresolved unpaid bills sent to treasury offset to the IRS Beckley Finance Center at 304-254-3327 or 304-254-3328.

  7. RAIVS Unit contact information:

    • Austin, fax number: 877-477-9603 and phone number: 512-460-2966

    • Cincinnati, fax number: 877-477-0578 and phone number: 859-669-3585

    • Fresno, fax number: 877-477-0576 and phone number: 559-456-5897

    • Kansas City, fax number: 877-477-9601 and phone number: 816-325-3662

    • Ogden, fax number: 877-477-0580 and phone number: 801-620-6204

3.42.8.8.5  (10-01-2012)
Common TDS Problems

  1. Sometimes the user has problems transmitting and receiving their TDS information. The following subsections may help to resolve those issues. If the problem is still not resolved, escalate Interaction and transfer the call to e-services Technical Level 2 Provider Group. Always include the username in the write-up when elevating to Level 2.

3.42.8.8.5.1  (09-11-2007)
Bulk Request Upload Error Message

  1. When the customer is sending a bulk file, it should not contain more than one megabyte (MB) of information. If the customer calls because of the "Bulk file contains errors" message, follow the chart below:

    Figure 3.42.8-5

    If ... Then ...
    The file name is not lowercase and the extension is not .txt Advise the customer that their file name must be lowercase and the extension on the file must be .txt regardless of what software (Word, Excel, Notepad, etc.) was used to create the file. Save the file in Plain text using Notepad and the extension .txt. Then try to upload the file again.
    The file is larger than 1 MB of information Advise the customer to lower the size of the file and try to upload the file again.

3.42.8.8.5.2  (09-05-2013)
Unable to Receive Business Master File (BMF) Return Transcripts

  1. Sometimes the customer will request BMF return transcripts that are currently not available through TDS. A limited number of BMF return transcripts are available through TDS. If the forms the customer is requesting appear to be available, look up the authorities in IDRS using CC CFINK. If the customer's POA is not posted for the year(s) and form(s), advise them to submit a POA in order to update the CAF authorities.

  2. For state users: if the product, form number, and tax period (year and month) are available on TDS, the product is within the years available through TDS, and the customer still cannot get the product, escalate Interaction and transfer the call to e-services Technical Level 2 Provider Group.

3.42.8.8.5.3  (09-16-2011)
TDS Letters Cut Off or Cannot Print

  1. Customers may experience problems with printing transcripts. If the transcript is cut off in part, or will not print at all, assist the customer based on the type of browser the customer is using.

  2. For the Internet Explorer (IE) browser:

    1. Determine the version of Internet Explorer.

    2. Select Help in the Web Browser.

    3. Select About Internet Explorer (the version number of the browser software will be listed in the window that appears).

    4. Determine which version is listed.

    5. If lower than 6.0, update Explorer; download a new version of Internet Explorer from the Web site at http://www.microsoft.com. If the printout drops off of the right side of the page, even though the browser window shows everything and the version is 6.0, change the margins by clicking on File, Page Setup, change the left margin to .25, then print.

  3. If another browser is used:

    1. Advise the customer that e-services is designed to work in Internet Explorer version 6.0 or higher, or a browser with equivalent capabilities.

    2. If the customer chooses to use a different browser, they must be certain that the browser supports cascading style sheets and JavaScript.

    3. If customer is using Firefox, explain that e-services is not completely compatible with Firefox and suggest they use Internet Explorer. Firefox now has "Add Ons" which can be downloaded and may help.

  4. Computer settings for all browsers, must have Style Sheets enabled. This can be verified by doing the following:

    1. From the top line menu of the Internet Browser, select "Tools" , then "Options" .

    2. On the Advanced tab, ensure "Cascading Style Sheets" is enabled.

    3. On the Advanced tab, ensure "Do not save encrypted pages to disk" is enabled.


More Internal Revenue Manual