Part 3. Submission Processing

Chapter 42. Electronic Tax Administration

Section 8. e-services Procedures for Help Desk Assistors

3.42.8  e-services Procedures for Help Desk Assistors

Manual Transmittal

August 27, 2012

Purpose

(1) This transmits a 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 12U0322 issued 02-02-2012 - Minor rewording.

(2) IRM 3.42.8.1 e-services Overview - Expanded definition of e-file Application and Transcript Delivery System. Added TTY phone number for PTIN, and added paragraph for Practitioner Priority Service (PPS) information. Corrected name of Form 8821. Reworded reminder note to include new e-help Support System (EHSS) terminology.

(3) IRM 3.42.8.3.1.1 Caller Authentication - IPU 12U0322 issued 02-02-2012 - Added procedure to refer to e-services Technical L2 Provider Group for registration revocation when owner of credentials does not come to the phone. Previously Lead determined if referral to e-services L2 was needed.

(4) IRM 3.42.8.3.1.1 Caller Authentication - Replaced terms "Close-Refer" with "escalate" and "e-case" with "Interaction" .

(5) IRM 3.42.8.3.1.2 Compromised Account - Minor rewording.

(6) IRM 3.42.8.4.2 Registered User Portal (RUP) - IPU 12U0322 issued 02-02-2012 - Minor rewording and moved steps to reset password for Error Code 118 to new section IRM 3.42.8.5.9(2) Password/PIN Reset.

(7) IRM 3.42.8.4.2 Registered User Portal (RUP) - Minor rewording.

(8) IRM 3.42.8.4.3 Clear Cache - IPU 12U0707 issued 03-20-2012 - Moved instructions for clearing cache from IRM 3.42.8.7.7.4 to this new section.

(9) IRM 3.42.8.5 Registration - IPU 12U0570 issued 03-07-2012 - Added Password and PIN rules.

(10) IRM 3.42.8.5 Registration - Minor rewording.

(11) IRM 3.42.8.5.1 Confirmation Code Inquiries - Reworded language in rows 5 and 6 in Figure 3.42.8-1.

(12) IRM 3.42.8.5.2 Failed Attempts - IPU 12U0322 issued 02-02-2012 - Removed mention of Identity Theft and revised outdated link.

(13) IRM 3.42.8.5.2 Failed Attempts - Reworded section and added list of U.S. Territories.

(14) IRM 3.42.8.5.3 Invalid Username, Password or PIN - IPU 12U0570 issued 03-07-2012 - Revised Password/PIN rules location reference.

(15) IRM 3.42.8.5.4 Password Notifications - Minor rewording.

(16) IRM 3.42.8.5.5 Unlocking an Expired Password - IPU 12U0322 issued 02-02-2012 - Minor rewording.

(17) IRM 3.42.8.5.5 Unlocking an Expired Password - Added new paragraph to address expired password for U.S. Territory user.

(18) IRM 3.42.8.5.6 Change Password/PIN Feature - IPU 12U0322 issued 02-02-2012 - Moved password reset information to new section IRM 3.42.8.5.9 Password/PIN Reset. Subsequent sections renumbered.

(19) IRM 3.42.8.5.6 Change Password/PIN Feature - IPU 12U0570 issued 03-07-2012 - Revised Password/PIN rules location reference.

(20) IRM 3.42.8.5.7 Forgotten Password for RUP Users - IPU 12U0322 issued 02-02-2012 - Added required information to use "Expired, Forgotten or Lost Password or PIN" link. Added instruction for reset of password when customer does not have AGI due to no filing requirement.

(21) IRM 3.42.8.5.7 Forgotten Password for RUP Users - Reworded section and added clarifying language.

(22) IRM 3.42.8.5.8 Forgotten Password for IRS Employees Logging in Through RUP - IPU 12U0322 issued 02-02-2012 - Removed reference for IRS employee to open ITAMS ticket.

(23) IRM 3.42.8.5.8 Forgotten Password for IRS Employees Logging in Through RUP - Revised to include new EHSS terminology.

(24) IRM 3.42.8.5.9 Password/PIN Reset - IPU 12U0322 issued 02-02-2012 - Added instruction to verify customer can log in and create new password. Also added reference to remind customer to create new password and assist as needed. Revised IRM reference.

(25) IRM 3.42.8.5.9 Password/PIN Reset - Minor rewording.

(26) IRM 3.42.8.5.10 Usernames - IPU 12U0322 issued 02-02-2012 - Revised to reflect two additional authentication probes are required when customer answers incorrectly. Added instructions to provide the shared secret question or answer after properly authenticating the caller as an individual using authentication probes found in IRM 3.42.7.

(27) IRM 3.42.8.5.10 Usernames - Minor rewording.

(28) IRM 3.42.8.5.11 PIN Inquiries - IPU 12U0322 issued 02-02-2012 - Removed note and figure. Added instructions for Level 1 to elevate forgotten/incorrect PIN to e-services Technical L2 Provider Group for assistance.

(29) IRM 3.42.8.5.11 PIN Inquiries - IPU 12U0570 issued 03-07-2012 - Removed instructions for Level 1 to elevate forgotten/incorrect PIN to e-services Technical L2 Provider Group for assistance.

(30) IRM 3.42.8.5.11 PIN Inquiries - Added paragraph (6) for forgotten customer PIN.

(31) IRM 3.42.8.5.12 Registration Error Codes - Increased version of Internet Explorer from 5.5 to 6.0 or higher. Documented additional information needed to escalate Interaction to e-services Technical L2 Provider Group.

(32) IRM 3.42.8.6 e-file Application - Removed reference to Form 8633, Application to Participate in the IRS e-file Program, as this form is in the process of being obsoleted. Added statement that 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. Section reworded and reorganized.

(33) IRM 3.42.8.6.1 Adding a New Application - Minor rewording.

(34) IRM 3.42.8.6.2 Deleting a Location - Minor rewording.

(35) IRM 3.42.8.6.3 e-file Application Status - IPU 12U0322 issued 02-02-2012 - Added additional clarifying statement for "deleted" status.

(36) IRM 3.42.8.6.3 e-file Application Status - Section reworded. Removed excess verbiage from list of application status definitions. Added paragraphs (5) and (6) to address the need for the assistor to put application in deleted status, click on reapply link, or change status to assist customer.

(37) IRM 3.42.8.7 Taxpayer Identification Number (TIN) Matching - IPU 12U0322 issued 02-02-2012 - Added reference to IDRS command code PMFOL. Minor rewording in third paragraph.

(38) IRM 3.42.8.7.1 TIN Matching Access Inquiries - Added clarifying language to paragraph (1) (e).

(39) IRM 3.42.8.7.2 Delete/Revoke/Restore a TIN Matching Application - Replaced terms "Open-Refer" with "escalate" and "e-case" with "Interaction" and revised IRM reference.

(40) IRM 3.42.8.7.3 Replace a Principal - Reworded bulleted items and removed excess wording. Minor rewording.

(41) IRM 3.42.8.7.5 Bulk TIN - No Response - Replaced terms "Open-Refer" with "escalate" and "e-case" with "Interaction" .

(42) IRM 3.42.8.7.6 TIN Matching Suspended and/or Locked Out - Replaced Department of Defense Centralized Contractor Registration (CCR) information with General Services Administration (GSA) and System for Award Management (SAM) information.

(43) IRM 3.42.8.7.7.1 Not Enough Storage - Replaced terms "Open-Refer" with "escalate" and "e-case" with "Interaction" .

(44) IRM 3.42.8.7.7.4 Problem with Current Login - IPU 12U0322 issued 02-02-2012 - Minor rewording. Added instruction to elevate to e-services level 2 provider group if unable to resolve issue.

(45) IRM 3.42.8.7.7.4 Problem with Current Login - IPU 12U0570 issued 03-07-2012 - Revised instructions for IE 8.0 and added IE 9.0 information.

(46) IRM 3.42.8.7.7.4 Problem with Current Login - IPU 12U0707 issued 03-20-2012 - Removed steps to resolve this error code and added instructions for assistors to elevate to e-services L2 provider group. Moved instructions for clearing cache to new section IRM 3.42.8.4.3 Clear Cache.

(47) IRM 3.42.8.7.7.4 Problem with Current Login - Minor rewording.

(48) IRM 3.42.8.8 e-services Products - IPU 12U0322 issued 02-02-2012 - The following sentence was added to the note "When using e-services, an un-enrolled Return Preparer/Registered Tax Return Preparer will be prompted to print the form and fax it to the Centralized Authorization File (CAF) Unit" .

(49) IRM 3.42.8.8 e-services Products - Added mention of Registered Tax Return Preparer. Minor rewording.

(50) IRM 3.42.8.8.1 Secure Mailbox - Minor rewording and removed eCatalog orders from Figure 3.42.8-3.

(51) IRM 3.42.8.8.2 Missing Links - Reorganized this section and removed excess verbiage.

(52) IRM 3.42.8.8.3 Access to Client Information - IPU 12U0322 issued 02-02-2012 - Added paragraph (2) to provide instructions for researching and providing the CAF number when customer using EAR or TDS receives a CAF Failure error.

(53) IRM 3.42.8.8.4 Disclosure Authorization (DA) - IPU 12U0322 issued 02-02-2012 - Deleted first note and revised second note. Added requirement for authorized representative to retain signed copy of Form 2848 or Form 8821 in file. Added procedure to address lost, forgotten or unknown CAF number. Also added reference to refer customer to CAF Help Desk for assistance in deleting duplicate CAF numbers.

(54) IRM 3.42.8.8.4 Disclosure Authorization (DA) - Removed reference to CAF Help Desks which will be discontinued October 1, 2012. Revised instruction for deleting duplicate CAF numbers.

(55) IRM 3.42.8.8.4.3 CAF Unit Faxing - Revised fax phone numbers for Memphis and Ogden. Removed references to CAF Help Desks which will be discontinued October 1, 2012. Added mention of Registered Tax Return Preparer.

(56) IRM 3.42.8.8.5 Electronic Account Resolution (EAR) - Minor rewording.

(57) IRM 3.42.8.8.5.1 Common EAR Problems - Added verbiage indicating Problem Description Field is also known as "client's issues" field.

(58) IRM 3.42.8.8.5.2 No EAR Response Received - Minor rewording.

(59) IRM 3.42.8.8.6 Transcript Delivery System (TDS) - Minor rewording.

(60) IRM 3.42.8.8.6.1 Rejected TDS - Removed reference to CAF Help Desks which will be discontinued October 1, 2012. Minor rewording.

(61) IRM 3.42.8.8.6.2 Married Taxpayers - Reworded to clarify content.

(62) IRM 3.42.8.8.6.3 IRS Employees - IPU 12U0322 issued 02-02-2012 - Revised to change ITAMS ticket to KISAM ticket.

(63) IRM 3.42.8.8.6.5 Income Verification Express Service (IVES) Users - Minor rewording.

(64) IRM 3.42.8.8.7 Common TDS Problems - Replaced terms "Open-Refer" with "escalate" and "e-case" with "Interaction" .

(65) IRM 3.42.8.8.7.2 Unable to Receive Business Master File (BMF) Return Transcripts - Replaced terms "Open-Refer" with "escalate" and "e-case" with "Interaction" .

(66) Replaced term "e-case" with "Interaction" throughout the IRM.

(67) Replaced terms "Open-Refer" and "Close-Refer" with "escalate" throughout the IRM.

(68) Editorial changes were made throughout IRM. The web addresses and IRM resources were checked and corrected, where necessary. Minor grammatical and editorial changes were made throughout the IRM.

Effect on Other Documents

IRM 3.42.8 dated 09/16/2011 is superseded. This IRM also incorporates the following IRM Procedural Updates (IPU) - "12U0322, 12U0570, and 12U0707."

Audience

e-help Desk assistors in Andover, Atlanta, Austin, Cincinnati, Ogden and Information Returns Branch (IRB) personnel in Martinsburg. Also intended for managers, analysts, business owners, and others who provide support to users of IRS electronic products and services.

Effective Date

(10-01-2012)

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

3.42.8.1  (10-01-2012)
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.

    • e-file Application – permits users to submit a new or revised e-file Application to become an Authorized IRS e-file Provider, and to update the information as changes occur.

    • 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.

    • Disclosure Authorization (DA) – allows users to electronically file Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization.

    • Electronic Account Resolution (EAR) – provides eligible third parties with a secure method to electronically correspond with the IRS regarding individual or business account problems, refunds, notices, etc., provided a valid Power of Attorney is on file.

    • 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 a full unmodified Power of Attorney on file.

      Note:

      DA, EAR and TDS are e-services products that are available to Authorized e-file Providers who are active participants in the IRS e-file program and who e-file five or more accepted individual and/or business tax returns in a calendar year. Reporting Agents who are Authorized IRS e-file Providers have access to TDS and EAR. Low Income Tax Clinics (LITC) and Circular 230 Participants have been granted access to e-services products even though they may not meet the filing requirement.

  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. Callers should be directed 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. Practitioner Priority Service (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.

  5. Products and Services Support (PSS) is responsible for the e-services Technical L2 Provider Group and works e-services issues that the e-help Desk cannot resolve on first contact.

    Reminder:

    When escalating to e-services Technical L2, escalate the Interaction to obtain an Incident number and provide the Incident 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  (09-16-2011)
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 take measures to prevent the 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 callers to the 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 or your local Disclosure Manager for guidance.

3.42.8.3.1  (09-16-2011)
Authorized Users

  1. Authorization is the process of giving someone permission to do or have something. Authorization is preceded by authentication, which is the process of determining whether someone or something is, in fact, who or what it is declared to be.

  2. 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 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. 2007-38 and is authorized to prepare electronically Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return;Form 941, Employer's Quarterly Federal Tax Return; and Form 944, Employer's Annual Federal Tax Return, for a taxpayer. Reporting Agents sign all of the electronic returns that they file with a single Personal Identification Number (PIN) signature.

3.42.8.3.1.1  (10-01-2012)
Caller Authentication

  1. IRM 3.42.7.13.4.3, Authentication/Authorization for e-services (Other Than e-file Application), gives procedures to verify that callers are who they say they are.

  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 L2 Provider Group for registration revocation.

3.42.8.3.1.2  (10-01-2012)
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. In the event of a compromised e-services Username or EFIN, the customer should call the e-help Desk and state their concerns. 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). Refer Interaction to the e-services Technical L2 Provider Group.

    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  (09-16-2011)
Accessing e-services

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

  2. Customers access e-services via the Registered User Portal (RUP).

3.42.8.4.1  (10-01-2010)
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., Integrated Financial Services (IFS), e-services, and Modernized e-file (MeF)]. Employee's registration and authentication is required. The EUP communicates with backend application systems (modernization and legacy) via Application Message and Data Access Service (AMDAS). The EUP infrastructure is located at the Enterprise Computing Center in Martinsburg (ECC-MTB).

  2. 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  (10-01-2012)
Registered User Portal (RUP)

  1. The Registered User Portal (RUP) is the IRS Internet portal that 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 RUP also supports the exchange of bulk files of information with the IRS. The RUP communicates with backend application systems (modernization and legacy). Two identical RUP infrastructures are located in Sterling, VA and Chicago, IL.

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

    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:

      There should be a statement on their Registration Record 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 will reset password on the Registration Record after verifying the initial Registered Date and Registration Record Last Changed Date are exactly the same, the Must Confirm By Date is exactly 28 days later, AND the Current Registration Status is new. If all of these conditions have not been met, escalate Interaction and transfer the call to e-services Technical L2 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

    • Go to 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

    • Go to 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

    • Go to 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  (10-01-2012)
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 or PIN issue, keep the following criteria in mind.

    1. Password rules:

    • 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.

    Note:

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

  4. 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.

  5. If a caller requests their e-services registration be inactivated, 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 L2 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 L2 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 L2 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  (10-01-2012)
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 IDRS (Integrated Data Retrieval System) 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:

    All other inquiries about paper registrations should be referred to e-services Technical L2 Provider Group.
    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 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).
    The customer is using a current year AGI Ensure the return is fully processed. If not, the customer must use the prior year AGI.
    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 L2 Provider Group to verify lock out if needed.

3.42.8.5.3  (03-07-2012)
Invalid Username, Password or PIN

  1. For new Registrants, help the customer select a Username, password and PIN that follows the registration rules. Be sure to advise the customer that the Username must be between 8 -10 characters long. Also, advise the customer that the password must be a minimum of 8 and a maximum of 32 characters, and it must contain a combination of letters and numbers, having at least one number and one letter.

  2. See IRM 3.42.8.5, Registration, paragraph (3) for Password/PIN rules.

    Caution:

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

  3. If they continue to get the error message "The Username/Password/PIN you entered is not valid, review the rules and try again" , 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 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  (10-01-2012)
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. (Changing the PIN is optional.)

    4. Click the "Continue" button and go right into e-services. No Confirmation Code will be mailed.

    Note:

    If they have forgotten their password, 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:

    All inquiries about paper registrations should be escalated to e-services Technical L2 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 would be used when a customer receives an email notification advising 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, paragraph (3) for Password/PIN rules.

3.42.8.5.7  (10-01-2012)
Forgotten Password for RUP Users

  1. The "Expired, Forgotten or Lost Password or PIN" feature should be used when the customer does 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. The user must log back into e-services within 28 days of initial registration 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. If they know their current PIN, it is not necessary to create a new PIN; however, they cannot leave those fields blank. They can repeat their same PIN.

    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 password but this may not resolve issue.

    2. If password reset resolved 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 L2 Provider Group.

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

  1. IRS employees may be registered in e-services for various purposes (e.g., for training, tax forums, customer support). They should be considered customers as well as employees. 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 Interaction number and "IRS employee" will be notated in the Registration comments by the e-help Desk assistor. Escalate the Interaction to obtain an Incident number. Provide the Incident number to the employee, and transfer the call to the e-services Technical L2 Provider Group.

3.42.8.5.9  (10-01-2012)
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 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.

3.42.8.5.10  (10-01-2012)
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.

    • 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 CCR, 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 CCR, EFTPS and Business On line Filers (Figure 3.42.7-27), in IRM 3.42.7.13.4.4, "Authentication for CCR, 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 RUP. 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 L2 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 L2 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. Undeliverable e-services Confirmation Code letter (Letter 3563) and undeliverable e-services Address Change letter (Letter 1310) should be destroyed as classified waste upon receipt.

  3. Any undeliverable mail belonging to another function should be forwarded to the respective area for action.

3.42.8.6  (10-01-2012)
e-file Application

  1. The 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 e-file Application after registering for e-services, but must be confirmed prior to submitting e-file 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), submit Proof or Professional Status or fingerprint cards (FPC), and have the appropriate roles to submit an application or make changes to an application.

    4. Proof of Professional Status or fingerprint cards (FPC) 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. 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 e-file Application.

    6. Any Principal, Responsible Official or Delegated User with Principal Consent 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 e-file Application Summary page to view all contacts associated with the e-file Application. The caller may be a Delegated User with authority to make changes.

  4. If a customer calls requesting a change to their e-file Application, encourage the caller to make the change via the Web. If they are not registered, explain the ease of use and benefits (e.g., they can view and make changes to their e-file Application 24 hours a day, 7 days a week). 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 full suitability check is conducted only on new e-file Applications. 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 and Enrolled Agents are not subject to the criminal background check.

3.42.8.6.1  (10-01-2012)
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 a RUP user, ask them to log in to e-services and open their current e-file Application. (If they are not currently a RUP 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.

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 RUP 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 Application, they can pick Remove Affiliation from the Welcome page.

3.42.8.6.3  (10-01-2012)
e-file Application Status

  1. If a caller is inquiring about the status of their 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.

  2. Application Status Definitions are as follows:

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

    2. Deleted – e-file 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 Proof of Professional Status was received or input.

    3. Saved – e-file Application has been initiated/changed and saved, but has not been submitted.

    4. Submitted in Review – IRS is reviewing the e-file Application and research is being conducted.

    5. Submitted New – initial submission of an e-file Application that does not have documents pending.

    6. Submitted Pending Documents – e-file Application requires credentials, 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.

    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 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 RUP, 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 e-file Application and click on the Reapply link on the Programs Applying For page. See IRM 3.42.10.8.1, Who Must File a New IRS e-file Application and IRM 3.42.10.9.6, Systemic Application Reapplies for additional information.

3.42.8.7  (02-02-2012)
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 Social Security Number (SSN) or a business’s Employer Identification Number (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 Forms 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 Returns (IRP) 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. Inform 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.

    Note:

    There is a limit on how many interactive requests may be submitted. Each User ID may submit up to 999 interactive requests within a 24-hour period.

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 L2 Provider Group.


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