3.42.10  Authorized IRS Providers (Cont. 2)

3.42.10.23 
Suitability

3.42.10.23.6 
Procedures for Literal/Hits on Automated Suitability Analysis Program Report

3.42.10.23.6.6  (10-01-2012)
Uncollectible Accounts Literal on Automated Suitability Analysis Program Report

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Closing Code: Closing Code denotes:
    03 Unable to locate
    09 Tolerance
    10 Defunct corporation
    12 Unable to contact
    13 In business corporation
    39 ACS cases with low RWS score
  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. If TC 470 CC 90 is present on a balance due module, AUTOPASS unless the TC 470 posted more than one year ago.

  4. See IRM 3.42.10.23.8, Suitability Procedures After Initial Research, for specific PASS/FAIL instructions.

3.42.10.23.6.7  (09-23-2014)
No Return Literal on Automated Suitability Analysis Program Report

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The assistor will check CC IMFOL/BMFOL (and TXMOD for pending transactions) for a TC 150 (return filed and tax liability assessed), TC 610 (remittance with return), or TC 460 (extension of time for filing). The assistor must allow an additional 45 days from the due date or extended to allow for the processing of a return.

    Note:

    The assistor must research and pursue any returns in status 02, 03 or 04.

  2. Check CC INOLE for a spousal cross reference social security number a cross reference SSN is found, check CC IMFOL under the cross reference SSN for a joint return. See Transaction Codes TC), Status Codes (SC)and Closing Codes (CC) in Document 6209, ADP and IDRS Information.

    1. If a TC 150 is posted under the spouse's SSN, check the status of the tax account under the SSN appearing on the ASAP report.

    2. If the account is in status code 02 or 03 or 04 with a TC 140, input TC 971, closing code 17 on the secondary spouse's SSN, using REQ77. This action will cross reference the account where the return is posted. Also, input TC 594 with closing code 84 to indicate the return was filed as a spouse on a joint return.

    3. If research does not indicate that all returns are posted or satisfying transactions, request the information from the Provider. As a courtesy you may include in the letter that any payment for the return or request for an installment agreement can be made accordingly.

    4. Statute Returns (original unprocessed return) are sent to the Statute Control area for clearance and processing. See IRM 3.13.222.12, Statute dates, for applicable forms and statute dates.

    5. If there are no other issues, AUTO PASS.

  3. Research all EINs on IDRS using CC BMFOL.

    1. If CC BMFOL has "N" (for no return posted) and no status, AUTOPASS.

    2. A written statement from the Provider indicating that they are not liable is acceptable. However, the statement MUST be specific. For example, if the issue were a non-filed Form 94X return, the firm would have to spell out why they are not liable for this return, e.g., no employees.

      Note:

      If there is a credit on the account, the assistor should inform the Principal of the firm as a courtesy.

      .

  4. For BMF accounts, check CC INOLE for Filing Requirement Code 11 (seasonal filer) for Form 941, Employer's Quarterly Federal Tax Return.

    1. If a Provider is a seasonal filer or research indicates the possibility that the Provider may be a seasonal filer (the same quarter for prior years is in status 06, AUTOPASS.

    2. If there is no indication that the Provider is a seasonal filer, proceed with research.

  5. Check for TC 610 indicating a payment received with a return but return has not yet posted. If TC 610 is present, AUTOPASS; if TC 610 is over one year old, send the appropriate letter.

  6. If research indicates that there are no unresolved accounts in status 02, 03, or 04, AUTOPASS. IRM 3.42.10.23.8, Suitability Procedures After Initial Research, for specific PASS/FAIL instructions.

  7. If there are unresolved modules in status 02, 03 or 04, the assistor may choose to contact the provider by phone to attempt to resolve the issue.

    Note:

    The clerical department routes returns to processing as detailed above.

    1. If the Provider indicates that the return was previously filed, a copy (with documentation to support the filing) with a letter of explanation may be faxed. Upon receipt, AUTOPASS. Send return for processing. Using CC FRM49 input TC 599 with appropriate closing code. Input comments on TPDS that return secured.

    2. If the return was not filed, the Provider must provide the original return to the local office or submission processing center within 30 days and provide, via fax, stamped proof of filing along with a letter of explanation. Upon receipt of proof of filing or original tax return, AUTOPASS.

    3. If the Provider provides an original return or proof that an original return was recently filed but posting of the return will create a balance due, the Provider must be contacted via telephone or supplemental letter regarding the balance due.

      Note:

      Upon receipt of any original tax return or copies of tax return(s) that need to be processed, send the tax return(s) for processing. Use the Purple routing sheet and notate Live Return-Please Expedite with date stamp and route to Campus Support Stop 505 and they will ship to Fresno after processing. Input TC 599 with the applicable closing code on each tax period to indicate the return(s) were secured. Refer to Document 6209 Section 11 for TDI Closing Codes.

  8. If Providers indicate they are not liable to file a particular IMF/BMF return because there were no employees, they are not required to file based on income, or are no longer liable to file the return, complete research via IDRS and other tools such as IAT, CC IRPTR, etc.; to insure that the Provider’s claim is correct.

    1. If no indication that Provider is liable to file, AUTOPASS and input TC 590 or TC 591 with applicable closing codes.

    2. If research indicates the Provider may be liable to file, provide them with the information found during research and request that they review their filing requirements again.

    3. If the Provider still claims that they are not liable to file, refer the caller to customer service.

    4. Faxed documentation to resolve suitability issues is acceptable only when requested by the assistor working the suitability case. For example a letter from the Internal Revenue Service (IRS) stating no return required etc.

  9. If the Provider does not provide the requested information within:

    1. 48 hours of telephone call, issue appropriate letter.

    2. 30 days of initial letter, issue appropriate letters.

  10. See IRM 3.42.10.23.8, Suitability Procedures for Daily Research, for specific PASS/FAIL instructions.

3.42.10.23.6.8  (10-01-2012)
Miscellaneous Penalties Literal on Automated Suitability Analysis Program Report

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.42.10.23.6.9  (10-01-2012)
Negligence Penalties Literal on Automated Suitability Analysis Program Report

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If TC 350 is for only one tax period in the past three years and it is fully paid, the account is in an IA, or the liability has been addressed, AUTOPASS.

  2. The Assistor will check CC IMFOL and/or BMFOL for TC 351, which reverses TC 350. If TC 350 is on more than one tax period in the last three years and:

    1. the penalty was abated in full, AUTOPASS.

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. See IRM 3.42.10.23.8Suitability Procedures for Daily Research, for PASS/FAIL specific instructions.

3.42.10.23.6.10  (09-23-2014)
Fraud Penalties Literal on Automated Suitability Analysis Program Report

  1. Automated Suitability Analysis Program (ASAP) will check for any fraud penalties (TC 320) assessed within the last six years.

    1. The Assistor will check CC IMFOL and/or BMFOL for TC 321 which reverses TC 320. If the penalty was abated in full, PASS.

    2. If fraud penalty was not abated, follow IRM 3.42.10.23.8, Suitability Procedures for Daily Research or IRM 3.42.10.23.5.2, Procedures for Master File Transcript Suitability Worklists as applicable.

3.42.10.23.6.11  (11-02-2012)
Cross Reference SSN Literal on Automated Suitability Analysis Program Report

  1. Daily Automated Suitability Analysis Program (ASAP) will check for any cross referenced SSNs that may be related to the individual(s) SSN listed on any e-file Application. This literal is suppressed for periodic suitability review.

  2. If the above literal appears with literal NO SUITABILITY CHECKS MET AGAINST MF and SSN, the Assistor will verify that the SSN has filed jointly with the individuals listed on Third Party Data Store (TPDS).

    1. If a joint return was filed and there are no other literals, AUTOPASS.

    2. If a joint return has not been filed with the cross reference SSN, See IRM 3.42.10.23.6.7 No Return Literal on Automated Suitability Analysis Program.

    3. If the cross reference SSN is Married Filing Separate (status 3), no return has been filed for the individual shown on the TPDS, follow the procedures in IRM 3.42.10.23.6.7.

  3. See IRM 3.42.10.23.8Suitability Procedures for Daily Research, for PASS/FAIL specific instructions.

3.42.10.23.6.12  (10-01-2012)
Deceased Taxpayer Literal on Automated Suitability Analysis Program Report

  1. Automated Suitability Analysis Program (ASAP) checks for a date of death on the DM1 (Data Master 1) file.

  2. If this literal is present see IRM 3.42.10.22, Deceased Individuals.

3.42.10.23.6.13  (08-28-2013)
Citizenship Literal on Automated Suitability Analysis Program Report

  1. Lawful Permanent Resident (LPR) is defined as any person not a citizen of the United States who is residing as an immigrant in the U.S. under legally recognized and lawfully recorded permanent residence status. Also known as "Permanent Resident Alien" , "Resident Alien Permit Holder" , and "Green Card Holder" . The appropriate term according to the reference 8 U.S.C. § 1101(a) (20) is " lawfully admitted for permanent residence" . Alien is defined as "any person not a citizen or national of the United States" and lawfully admitted for permanent residence means "the status of having been lawfully accorded the privilege of residing permanently in the United States as an immigrant in accordance with the immigration laws, such status not having changed" .

    1. Automated Suitability Analysis Program (ASAP)will check daily any individual citizenship code on the DM1 of the National Account Profile (NAP) to ensure all individuals subject to suitability are either US Citizens or Lawful Permanent Resident (LPR).

    2. If the literal "Citizenship Code C, D E or F" appears, the assistor will research CC DDBOL to verify the citizenship code. Fail the individual if citizenship code C, D, E or F is present on IDRS.

      Note:

      A - American Citizen  
      B - Legal Alien  
      C - Alien not allowed to work  
      D - Other than A, B, or C  
      E - Alien Student  
      F - Conditional-Legal Alien  
      Blank/space - Unknown  
    3. See IRM 3.42.10.23.8, Suitability Procedures for Daily Research, for PASS/FAIL specific instructions.

      Note:

      Examples of paragraphs for Letter 3479-D:

      1. You indicated you are a U.S. Citizen on the IRS e-file Application listed above. Each individual who is listed as Principal/ Responsible Official on the application must be a U.S. Citizen or an alien lawfully admitted for permanent residence (legal resident alien) at the time they sign/submit their application. However, our records do not match the information reported on the application.  
         
      2. You indicated you are an alien lawfully admitted for permanent residence (legal resident alien) on the IRS e-file Application listed above. Each individual who is listed as Principal or Responsible Official on the application must be a U.S. Citizen or an alien lawfully admitted for permanent residence (legal resident alien) at the time they sign/submit their application or are added as a Principal or Responsible Official to the application. However, our records do not match the information reported on the application.  
         

3.42.10.23.7  (08-28-2013)
Suitability Documents for Proof of Citizenship

  1. Authorized Providers will be required to provide documentation for verification when SSA shows citizenship code hit on Automated Suitability Analysis Program (ASAP).

  2. Documents that can be accepted as proof of citizenship:

    1. Green Card - gives official immigration status (Lawful Permanent Residency) in the United States.

    2. Birth Certificate- issued by a U.S. State (if the person was born in the United States), or by the U.S. Department of State (if the person was born abroad to U.S. citizen parents who registered the child’s birth and U.S. citizenship with the U.S. Embassy or consulate).

    3. U.S. Passport - issued by the U.S. Department of State.

    4. Certificate of Citizenship - issued to a person born outside the United States who derived or acquired U.S. citizenship through a U.S. citizen parent; or

    5. Naturalization Certificate - issued to a person who became a U.S. citizen after 18 years of age through the naturalization process.

  3. Photocopies of the proof of residence are acceptable forms of documentation.

  4. If these documents are not provided, Provider will not be allowed to participate as e-file provider.

    Note:

    Any additional questions regarding citizenship status or documents refer the applicant to the U.S. Citizenship and Immigration Services at 800-375-5283.

3.42.10.23.8  (08-28-2013)
Suitability Procedures for Daily Research

  1. On the recommendation sheet, assistors must notate any returns not filed, liabilities not addressed, and assessed fraud penalties. These issues must be addressed in any correspondence or telephone contact. This includes any Principal or Responsible Official who previously failed suitability must provide new fingerprint cards or enter professional status information. See IRM 3.42.10.9.6 (5), Reapply Applications.

  2. If a "PASS" decision is determined after initial research:

    1. Change suitability status to "Passed" for all applicable Taxpayer Identification Number (s)and

    2. Document in comments and description field section Passed Suitability per W/L Electronic Filer Identification Number (EFIN) XXXXXX.

    Note:

    Review by management is not needed on a "PASS" decision, except when working appeals or North Atlantic Area Scheme Development Center (NAASDC) cases with recommendation to fail.

  3. If a "FAIL" recommendation is determined after initial research:

    1. Pull file folder. No folder then create folder.

    2. Prepare recommendation sheet on all worklist items if recommendation is "FAIL" (See IRM 3.42.10.23.8.1, Suitability Recommendation Sheets for specific instructions on preparing recommendation sheet);

    3. Input comments "sent for management review" on Third Party Data Store(TPDS); and

    4. Forward the case file for management review.

  4. Upon receipt of "PASS" decisions from management:

    1. Prepare a written response only if a firm/individual has been previously contacted.

    2. Input TC 590/591/594/599 if required.

    3. For worklist items or appeals, change suitability status to "PASS" in TPDS for all applicable TINs/EINs; input comments "Passed Suit" .

    4. File all information in the file folder and place in the designated area to be filed.

  5. Upon receipt of "FAILED" decisions agreed to by management, See IRM 3.42.10.23.13, Procedures for Rejecting and Sanctioning Firms and Individuals.

    1. If a Principal or Responsible Official or a corporation/partnership is non-compliant, or if a "No Response" , "Proposed Sanction" or "Suspension" letter is being sent to the Provider, send one letter to the firm and a different letter to the appropriate individual at the firm's mailing address.

      Note:

      Ensure the firm's letter is addressed to the correct individual

    2. Be sure to include all literals/Hits that appear on the ASAP report which are valid and any other pertinent information.

    3. Forward letter and case file for review.

    4. The letter will be mailed by the reviewer.

    5. Comments will be automatically added to TPDS showing the type of letter that was generated. The assistor must add comments indicating the suitability issues/ Automated Suitability Analysis Program (ASAP) tab(s) and the action(s) taken in Application Comments area. Reminder: For transcripts, the Provider will remain in "Recheck" suitability until the Office of Appeals makes the final determination.

    6. For worklist items, update all applicable TINs to "FAILED" status, document issues in suitabilityASAP tab(s) and actions in Application Comments area and send the appropriate letter. It is permissible to enter comments "See EFIN XXXXXX" instead of typing the same lengthy comment under individual EFIN(s). Be sure to include the EFIN from which the letter was generated in the suitability field. Change application status to "Completed" .

      Note:

      See IRM 3.42.10.23.2, Daily Suitability if this is a new application for an additional office.

    7. System will update Provider option to "Rejected" and deactivate EFIN.

  6. The designated TE can contact the suitability program analyst if an applicant and/or Provider assigned to a national account manager does not pass suitability before any action is taken and letter sent. In addition, the Second Line Reviewer can contact the suitability analyst when a firm or Provider is affiliated with more than 100 locations.

    1. The suitability analyst will initiate a review of the facts of the case and make a determination on the level of the infraction and the impact on IRS e-file. This review will be conducted by EPSS management, suitability analysts and national account managers.

    2. Upon completion of the suitability review, the suitability analyst will provide instructions to resolve the case in accordance with the reasonable cause guidelines and Publication 3112 participation rules.

3.42.10.23.8.1  (10-01-2012)
Suitability Recommendation

  1. Suitability recommendations are used by assistors to summarize the results of their research.

  2. Upon completing their initial research, assistors will indicate on the recommendation sheet/ IM Activities area: "PASS" or "FAIL" . Assistors will not make a determination as to what sanction can be imposed, if applicable. The Second Line Reviewer determines the sanction.

  3. Each case will go through one review with the exception of the "Suspended without Appeal Rights" and "Office of Appeal" recommendations which will go through two levels of review.

  4. The recommendation sheet must state whether reasonable cause was established, the appeal was received timely and if the issues were resolved.

  5. There are four levels of suitability review/ recommendations:

    1. White: Initial Suitability is used after the response/appeal to the LOI or as the Initial recommendation Sheet for Daily Suitability. (Exhibit 3.42.10-1)

    2. Yellow: First Appeal-Service Center is used for the first appeal/proposed sanction ( Exhibit 3.42.10-2).

    3. Pink: Suspension without Appeal Rights is used when a response is received to a sanction (Exhibit 3.42.10-3).

    4. Blue: Appeal Rights is used for appeal to the Office of Appeals (Exhibit 3.42.10-4).

3.42.10.23.8.2  (10-01-2012)
Suitability Reason Codes

  1. Suitability is performed on Principals, Responsible Officials and firms. If any firm, Principal or Responsible Official does not pass suitability, the application cannot be accepted. All Principals and Responsible Officials may pass the personal tax compliance check but the Principals could still fail based on the firm’s suitability.

  2. If the firm is not in compliance, the firm and the Principals of the firm fail suitability as the Principals are responsible for the firm’s compliance with tax regulations. The firm and the Principals will have appeal rights. The firm or any of the Principals may appeal.

  3. A reason code must be entered when either a firm, Principal or Responsible Official fails suitability or when the Andover e-help Desk places a Provider Option in "Reject" , "Non-compliant" or "dropped" status. See figures below for these codes.

    Figure 3.42.10-1

    Status Codes
    1. Applied
    2. Accepted
    3. Testing
    4. Reserved
    5. Revoked

    Figure 3.42.10-2

    Reason Codes Reprimand Status 3 Status 4 Status 7 Status 8
    1.       Conviction of a criminal offense X X     X
    2.       Failure to file timely          
    3.       Failure to pay timely          
    4.       Reserved          
    5.       Suspensions/disbarment from practice X X     X
    6.       Conduct of disreputable nature X X     X
    7.       Misrepresentation on application X X     X
    8.       Suspension/rejection prior year   X      
    9.       Unethical practices in return prep X X     X
    10.    Stockpiling returns prior to acceptance X X     X
    11.    Knowingly employing a denied/suspended provider X X     X
    12.    Knowingly working for a denied/suspended provider X X     X
    13.    Credit check X X      
    14.    Fingerprint Check   X      
    15.    Date of birth   X      
    16.    Citizenship   X      
    17.    Advertising standards X       X
    18.    Deterioration in format of transmissions X X     X
    19.    Unacceptable cumulative error rate X X     X
    20.    Untimely, missing or incomplete 8453 X     X X
    21.    Stockpiling returns X       X
    22.    Failure to retrieve acknowledgement files X       X
    23.    Failure to provide taxpayer acknowledgement          
    24.    Significant complaints about provider X       X
    25.    EFIN compromised by provider X X     X
    26.    ETIN compromised by Transmitter X X     X
    27.    ETIN compromised by Software Developer X X     X
    28.    Failure to cooperate with monitoring efforts X       X
    29.    Improper use of W-2 indicator by provider X       X
    30.    Improper use of RAL indicator X       X
    31.    Failure to use providers EFIN by transmitter X X     X
    32.    Other X X     X
    33.    No return for one or more years IMF X X      
    34.    No return for one or more years BMF X X      
    35.    Failure to adhere to signature requirements X X     X
    36.    IMF balance due X X      
    37.    BMF balance due X X      
    38.    Fraud penalty assessed X X      
    39.    History of defaulted installment agreements X X      
    40.    Uncollectible account X X      
    41.    Offer in Compromise X X      
    42.    Bankruptcy/Litigation X X      
    43.    Criminal Investigation X X      
    44.    Intelligence Hold (-T & Z freezes) X X      
    45.    No reasonable cause provided X X      
    46.    Owner/principal of controlling office failed suitability X X      
    47.    Accepted returns from persons other than taxpayers or authorized e-file providers X X     X
    48.    More than one EFIN for the same business entity at the same location X X     X
    49.    Improper origination X X     X
    50.    Failure to retain or provide records X X     X
    51.    Failure to notify IRS of changes X X     X
    52.    Other or Undeliverable mail     X    
    53.    Voluntarily dropped (filers request/deceased provider)     X    
    54.    Inactive (no response to inquiries)     X    
    55.    No returns e-filed for the last two years     X    
    56.    Other X X X   X
  4. The Provider option and Electronic Filer Identification Number status are updated automatically. The application status must be manually updated.

  5. The Overall Suitability Field is automatically updated to "Pass" when the firm and all related Principals and Responsible Officials have passed suitability.

  6. The Overall Suitability Field is automatically updated to "Fail" when the firm or any related Principal or Responsible Official fails suitability.

  7. The overall Suitability Field is automatically updated to "Recheck" when the firm or any related Principal or Responsible Official suitability is changed to "Recheck" .

3.42.10.23.9  (10-01-2012)
Suitability Telephone Contact and Correspondence

  1. The first inquiry may be made by telephone. If there are complex issues or multiple issues that could not be easily addressed during a telephone inquiry, send the appropriate Letter of Inquiry.

  2. All telephone conversations must be documented in an interaction, and included as a comment on Third Party Data Store (TPDS).

  3. Supporting information/documentation requested must be received within 48 hours. If not received, the Letter of Inquiry (LOI) must be sent.

  4. The correspondence must address all Automated Suitability Analysis Program (ASAP) issues including any new issues identified through IDRS research, or issues not previously addressed. However if an issue was inadvertently left out or a return becomes due in the interim, and an appeal is received, the next notice must include any issues that arose since the original letter was issued.

  5. A closing letter must be sent to an individual who is contacted by telephone on a compliance issue and who provides the necessary information to satisfactorily resolve the issue.

  6. If a notice/letter is returned by the postal service as undeliverable, the undeliverable suitability procedures must be followed. See IRM 3.42.10.23.9.3.3, Undeliverable Suitability Letters.

  7. Suitability letters must contain all associated Electronic Filer Identification Number(s).

  8. When responses are received from individuals/firms regarding suitability issues, follow the specific procedures for the ASAP literal.

3.42.10.23.9.1  (11-02-2012)
Disclosure Guidelines for Suitability

  1. Disclosure guidelines must be followed when contacting filers by telephone. Information cannot be disclosed to any person not listed on the application. In the case of a literal/Hit on the SSN, you must speak to the individual with the suitability issue. See IRM 3.42.7.13.4.1, Authentication/Authorization for e-file Application for disclosure guidelines.

3.42.10.23.9.2  (08-28-2013)
Authorized IRS e-file Provider Inquires

  1. e-help assistors can provide a "yes" or "no" response to a telephone inquiry requesting verification as to whether a business or organization is a Provider.

  2. Refer the caller to http://www.irs.gov for a list of Providers in their area.

    Note:

    e-help assistors can only verify those Providers who chose to be listed on the "Authorized IRS e-file Provider Locator" .

3.42.10.23.9.3  (10-01-2013)
Suitability Acceptance Letters

  1. Acceptance letters are sent systemically upon original acceptance into the e-file program.

  2. Acceptance letters may be manually generated, as needed, for any Provider who requests a copy. Providers are encouraged to register for e-services and retrieve acceptance information themselves from the "summary page" of the application. Go to http://www.irs.gov and enter "e-Service Registration" in the keyword/ search terms search box.

3.42.10.23.9.3.1  (08-28-2013)
Mailing Letters with Suitability Issues

  1. When mailing correspondence to a firm concerning the suitability of one or more Principals or Responsible Officials of the firm, send one letter that does not include details of the suitability issue to the firm. This letter will include appeal rights for the firm. A letter to the firm is not needed if the person with the suitability issue is the only Principal on the application.

  2. Send a separate letter that includes details of the suitability issue and appeal rights to the appropriate Principal or Responsible Official.

  3. Generate the suitability letter through the Principal Tab, as appropriate. Notate the Electronic Filer Identification Number (EFIN) from which the firm letter is created and include comments in the Automated Suitability Analysis Program results comments box of the EFIN in which the assistor is currently accessing. This will direct any subsequent assistor to the EFIN account when the TIN is associated to multiple EFINs.

  4. Suitability letters that require a second level of review will have appropriate notations in the e-file Application comments that will indicate that the specific letter was reviewed and mailed.

  5. When mailing correspondence concerning firm non-compliance, send a letter to the firm and to each of the Principals of the firm that includes the details of the suitability issue and appeal rights. If there is only one Principal on the application send a letter only to the Principal.

  6. The recipient of the letter (Principals or Responsible Officials) has to respond by Mail within 30 days of receiving a suitability letter. Appeal Letter must be signed and Mailed with the appropriate documentation. Faxed appeals will only be accepted on a case by case basis upon request from an assistor.

  7. The following terminology will be used throughout the IRM for the various suitability letters:

    • Initial acceptance letter

    • 1st notice, Letter of Inquiry (LOI)

    • 2nd notice, Proposed Sanction Letter

    • 3rd notice, Recommended Sanction Letter

    • Immediate Suspension Letter

  8. Failure to respond timely to a suspension letter will result in the forfeiture of the appeal rights. They may reapply if the suitability issued is resolved.

  9. See Exhibit 3.42.10-8,Daily Sanction Letter's Flow Chart and Exhibit 3.42.10-9, Suitability Review Letter's Flow Chart for Suitability flow charts showing the issuance of suitability letters.

3.42.10.23.9.3.2  (10-01-2012)
Failure to Respond to Suitability Letters

  1. If a Provider fails to respond to the Letter of Inquiry, send the Proposed Sanction Letter.

  2. If a Provider fails to respond to the Proposed Sanction Letter, send the Recommended Sanction Letter to the appropriate Electronic Filer Identification Number (s).

  3. If a Provider fails to respond to the Recommended Sanction Letter, the suitability is placed in "Failed" status and send the appropriate letter.

3.42.10.23.9.3.3  (08-28-2013)
Undeliverable Suitability Letters

  1. If a suitability letter (LOI, No Response, Proposed Sanction or Recommended Sanction) is returned by the postal service as undeliverable or there is no response, then follow the procedures in (a). For undeliverable mail other than suitability letters, please refer to IRM 3.42.10.21 Undeliverable ERO Correspondence

    1. If no address is found after research and attempt to contact the applicant, change the suitability status to "Fail" with current eligibility date. Enter comments to show correspondence was undeliverable and the suitability issue remains. For multiple Electronic Filer Identification Number (EFIN) or numbers , make sure to deactivate and input comments.

  2. If a new address is found and, the letter reissued, and there is still no reply after the application has been on the Provider Suitability Recheck for over 30 days, send the next appropriate letter.

    1. Research to see if the suitability issues have been resolved or if there are new issues. If issues have been resolved, activate the EFIN. If issues have not been resolved or there are new issues, send the next suitability letter. Update description field No response to previous letter, (list all suitability issues) EFIN XXXXXX. Update application comments, Recheck List, and list specific issue.

  3. If an Undelivered suitability Letter(s) regarding ERO(s) who are in failed, expelled, or revoked status their suitability status remains in "Fail" and not moved to "Incomplete" status. Enter comments to show correspondence was undeliverable and the suitability issue remains. See IRM 3.42.10.21Undeliverable ERO Correspondence for further directions.

3.42.10.23.9.3.3.1  (10-01-2012)
Inactivating a Provider for Undeliverable Mail

  1. The following procedures required to be used on Third Party Data Store (TPDS) when inactivating a Provider due to undeliverable mail:

    1. Update Undeliverable indicator to Yes;

    2. Update EFIN/ETIN to inactive;

    3. Input TPDS comments: "Undelivered (U/D) mail-suit incomplete" or "Phone Disconnected and U/D mail-suit incomplete" (TPDS places the date and the assistor's name in the comments).

3.42.10.23.9.3.3.2  (10-01-2012)
Correspondence or Phone call from Provider in Inactive Status

  1. If correspondence or a phone call is received and TPDS comments indicate the Electronic Filer Identification Number (EFIN) has been inactivated because of undeliverable mail:

    1. Have the folder retrieved, if available.

    2. Update the TPDS with the new information the Provider has provided (e.g., new address).

    3. Update EFIN/ETIN to active.

    4. Update undeliverable indicator from "Yes" back to "blank" .

    5. Work the suitability issue and update the Provider Statuses appropriately. See IRM 3.42.10.23.6, Procedures for Literal/Hits on Automated Suitability Analysis Program Report.

    6. All assistors may resend an acceptance letter. For password letters, transfer the interaction to EMS Level 2 to have a new password issued. For undeliverable suitability letters, transfer the interaction to Leads for review of the suitability issues before the letter is re-sent.

3.42.10.23.9.3.3.3  (10-01-2012)
Disconnected or Out of Service Telephone

  1. When attempting to call the Provider concerning periodic suitability issues and the telephone number has been disconnected or there are indications that it is out of service:

    1. Issue a LOI for suitability issues and include a statement requesting an updated telephone number.

    2. If the LOI is returned as undeliverable, follow the procedures for Undeliverable Suitability Letters. See IRM 3.42.10.23.9.3.3, Undeliverable Suitability Letters.

3.42.10.23.10  (10-01-2012)
Handling Correspondence and Suitability for Disaster Areas

  1. Undeliverable Mail

    1. Assistors is required to check the ZIP codes for undeliverable mail using the Zip Code Lookup, to see if it is from the affected area.

    2. If the mail is returned as undeliverable from an affected area, a comment must be made on the e-file Application with regard to the mail being returned.

    3. Assistors is required to attempt to find a new address through IDRS or other tools, and if found resend the letter.

    4. If the assistor is unable to find a new address, follow normal procedures and place the Electronic Filer Identification Number (EFIN) and any associated Electronic Transmitter Identification Number (ETIN) or numbers in "inactive" status. Notate all actions in comments on Third Party Data Store (TPDS).

  2. Suitability Issues During a Disaster

    1. Compliance actions regarding IRS e-file Application must not be done on affected Providers/applicants.

    2. If an LOI or a proposed/recommended sanction letter has been issued, do not issue the next letter or fail suitability until a new address can be identified. Update comments to this effect.

    3. When the address has been updated, continue to follow normal suitability procedures and send the appropriate suitability letter.

    4. The Suitability Letter Tracking Report will be used to monitor these accounts until a new address or contact has been established for the Provider.

3.42.10.23.11  (10-01-2012)
Levels of Infraction

  1. Leads or managers provide the level of infractions.

  2. Levels of infraction are intended to categorize e-file rule infractions in accordance with the seriousness of the infraction. Infractions are categorized as Level One, Level Two, and Level Three. Levels of infractions apply to all suitability determinations and to the monitoring of Providers.

  3. The period of denial and sanctions are imposed in accordance with the Level of Infraction. Sanctions may restrict or revoke the e-file privileges of a Provider. Sanctioning may range from a written reprimand to suspension or expulsion, depending on the severity of the infraction and mitigating circumstances.

  4. Each suitability "Hit" , based on set suitability criteria, identifies a potential infraction or violation of e-file rules. Apply the Levels of Infraction and determine the appropriate period of denial or sanction.

  5. Compare the violation(s) to each Level of Infraction and determine which Level of Infraction applies to the case. Respectively, determine the period of denial or the sanction to be imposed: Level One - written reprimand; Level Two - one year suspension; Level Three - two year suspension or expulsion. If Level Three, determine if the suspension or expulsion can be immediate.

  6. If multiple or repeated infractions are identified, consider if the infractions meet the criteria for the next higher Level of Infraction.

  7. If two consecutive reprimands have been issued and another or different infraction is identified, approval must be secured from the Department Manager prior to the issuance of a third reprimand.

3.42.10.23.11.1  (10-01-2012)
Levels of Infractions - Level One

  1. Level One infractions are minor infractions that may result in the issuance of a written reprimand, or other sanctions.

  2. Level One infractions include violations that would:

    1. Have little or no impact on the quality of electronically filed returns or on IRS e-file;

    2. Have a limited impact on government;

    3. Have no negative media impact;

    4. Be a non-compliant issue that was self-corrected prior to IRS intervention;

    5. Be a procedural infraction of the above criteria.

  3. The following is an example of a Level One Infraction:

    1. There is a history of defaulted installment agreement, but issues were addressed or self-corrected with no reasonable cause or explanation.

      Note:

      Each case is required to be reviewed based on its own history, facts, and circumstances.

3.42.10.23.11.2  (10-01-2012)
Levels of Infractions - Level Two

  1. Level Two infractions are serious and result in suspension from IRS e-file for one year or other sanction. (For example-Incarcerated individuals will be suspended for the period of their incarceration) Continued or additional Level One infractions incurred, after the Service has brought the Level One infraction(s) to the attention of the Provider, may constitute a Level Two infraction.

  2. Level Two infractions include violations that would:

    1. Have an adverse impact upon the quality of electronically filed returns or on IRS e-file;

    2. Have a negative impact on taxpayers' voluntary compliance;

    3. Have minimum media impact;

    4. Be considered a substantial omission or misrepresentation on the application;

    5. Result from intentional disregard; or

    6. Be a non-compliant issue that was not self-corrected prior to IRS intervention.

  3. The following may represent some examples of Level Two infractions:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. A defaulted installment agreement with no reasonable cause or explanation.

    3. Two missing tax returns within the last six years and no reasonable cause or explanation. The tax returns must be secured, if possible.

    4. Incarceration. See IRM 3.42.10.23.11.4.1, Procedures for Incarcerated Individuals.

      Note:

      The examples given are not all inclusive. Each case is required to be reviewed base on its own history, facts, and circumstances.

3.42.10.23.11.3  (08-28-2013)
Levels of Infractions - Level Three

  1. Level Three infractions are grave and could result in a suspension from IRS e-file or other sanction for two years. Continued Level Two infraction(s), after the Service has brought the Level Two infraction(s) to the attention of the Provider, may constitute a Level Three infraction.

  2. Level Three infractions include violations that would:

    1. Have a major impact on the government;

    2. Have a significant adverse impact on the quality of electronically filed returns;

    3. Have a significant adverse impact on the integrity of IRS e-file; or

    4. Involve intentional disregard.

  3. A Level Three infraction may involve:

    1. Fraud;

    2. Having an e-file business related association with known criminals (disreputable conduct);

    3. Monetary crime;

    4. Fiduciary crime; or

    5. Non compliance with Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return filing requirements.

      Note:

      Violations at Level Three may result in immediate suspension. IRM 3.42.10.23.11.4, Immediate Suspensions or Expulsions, for other situations that warrant an immediate suspension. An example of an infraction warranting immediate suspension would be a fraud conviction or investigation by the Criminal Investigation North Atlantic Scheme Development Center. The case must be brought to the attention of the manager or section chief for approval.

  4. The following may represent some examples of Level Three infractions:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. Conviction of any criminal offense under the revenue laws of the United States or of a state or other political subdivision, or of any offense involving dishonesty or breach of trust.

    5. Suspension /disbarment from practice before the Service if the activity resulting in suspension or disbarment is also in violation of IRS e-file rules and regulations.

    6. Pending North Atlantic Area Scheme Development Center (NAASDC) issues where documentation is provided by the Special Agent.

    7. Failure on the part of an Authorized IRS e-file Provider to cooperate with the Service's efforts to monitor filing abuse.

      Note:

      The examples given are not all inclusive. Each case is required to be reviewed base on its own history, facts and circumstances.

3.42.10.23.11.3.1  (10-01-2012)
Levels of Infractions - Level Three: Expulsion

  1. A Level Three infraction may result in expulsion from IRS e-file without the opportunity for future participation.

  2. Continuous Level Two or Three behavior, additional Level Two or Three infraction(s), after the Service has brought the Level Two or Three infraction(s) to the attention of the Authorized IRS e-file Provider, conviction of a felony crime, or fraud may be reason(s) for expulsion.

  3. An expulsion letter is written on a case by case basis by the Andover e-help Desk and the Provider has the right to administrative review.

3.42.10.23.11.4  (09-23-2014)
Immediate Suspension or Expulsion

  1. Providers, Principals and Responsible Officials may be immediately suspended or expelled if the North Atlantic Area Scheme Development Center (NAASDC) recommends suspension or expulsion of an individual due to an active IRS criminal investigation, or if an individual is currently incarcerated in prison.

  2. Providers, Principals and Responsible Officials may also be immediately suspended or expelled if Identity Theft (IDT) information is either being used to obtain the Electronic Filer Identification Number (EFIN) and/or the EFIN is being used to e-file returns with IDT information. Return Integrity and Correspondence Services (RICS)/ Criminal Investigation (CI) will refer the case to Electronic Products & Services Support (EPSS) for necessary action. See IRM 3.42.10.33, Identity Theft.

  3. All associated TINs will be manually updated to "FAILED" status. The EFIN(s) associated with the failed Taxpayer Identification Numbers (TINs) will then be systematically inactivated.

  4. The administrative review is concurrent with the immediate suspension or expulsion. Criminal Investigation (CI) will perform the first level of administrative review for CI related cases and RICS/CI will perform the first level of administrative review for IDT related cases. Second level review will be performed by Office of Appeals (OOA).

3.42.10.23.11.4.1  (08-28-2013)
Procedures for Incarcerated Individuals

  1. Individuals incarcerated in prison are restricted from participation in IRS e-file while they are in prison.

  2. The system will identify incarcerated individuals by matching individuals on the Prisoner List with individuals whose suitability is other than failed and on Submitted and Active applications using SSN, name control and date of birth.

  3. The system will create a worklist item titled APP_Prisoner in the work group ANSC_Leads when a match is found and will provide a link to access the Personal Suitability/Suitability Status tab from the worklist. The Incarceration Date, Release Date and Institution Code are in the description field on the Automated Suitability Analysis Program (ASAP) Results tab.

  4. The system will not issue an acceptance letter for Submitted applications when individuals appear on the APP_Prisoner worklist.

  5. Principals and Responsible Officials on the worklist who are still incarcerated are immediately suspended from participation in IRS e-file. They may appeal the suspension and they may reapply when they are released from prison.

  6. If the release date is either a zero (0) or a date in the past, research the applicable website to determine if the individual is still incarcerated or has been released. Individuals on work release are still incarcerated.

    1. Identify if the individual is incarcerated in a state or federal prison by researching the respective institution code on the worklist using the List of Prison Institution Codes found on the EPSS Portal. The state abbreviation, or FE for federal prisons, will be in the column labeled as State.

    2. If the List shows the state as FE research the Federal Prison Locator at, http://www.bop.gov/ using the Inmate Locator tool found on the EPSS Portal "Quick Links" . Enter the individual(s) name in the Search By Name feature. If there is more than one individual with same name, consider age (using the date of birth on Third Party Data Store (TPDS)) to identify the correct individual.

    3. If the List shows a state abbreviation research using either the State Prison Locator at www.vinelink.com/vinelink/initMap.do or the specific state inmate locator as found on the EPSS Portal "Quick Links" . Use the inmate’s name, age or date or birth to locate the individual. When using the VineLine website click on the state in the map, then open the Search and Register tab to search for the inmate.

      Note:

      Call the South Dakota Department of Corrections at (605) 367-5190 or (605) 367-5140 as it does not allow prisoner information on the internet.

  7. If the release date either after research or in the suitability tab is in the past see IRM 3.42.10.30.

  8. If research indicates the individual is still incarcerated takes the following actions to “suspend” participation in IRS e-file to ensure the individual and the firm(s) cannot participate in IRS e-file.

    1. Update Personal Suitability for matched individual to Failed, input eligibility date as 12/31/2099, select Denial Reason of Other and enter comment "Prison Suspend" .

    2. Send the Individual Prisoner Suspension Letter (See exhibit letter for PRIS_SUSP_IND) to the Principal and/or Responsible Official who matched with the Prisoner list (as described above) with Fingerprint Card(s) (FPC) and instructions stuffer. Send the Firm Prisoner Suspension Letter to the Provider if more than one person is on the e-file Application (See exhibit letter for PRIS_SUSP_FIRM).

  9. If an individual appeals and states either that he is not the same person on the Prisoner List (as he was never incarcerated) or is no longer in prison, the individual must also provide supporting documentation as proof.

    1. Proof that someone was released from prison is usually an official government document showing the name and release date. (For example, parole release letter or a letter on official letterhead from your parole or probation officer.)

    2. Proof that the individual is not the individual IRS identified on the list, may be a current pay stubs, proof of identity theft such as police report or Federal Trade Commission (FTC) Identity Theft affidavit etc.

  10. If documentation does not prove release from prison or not the same person, send suspension appeal Letter 3062 to the individual and Letter 3485 CG to the firm (if applicable) for appeal to Office of Appeals.

    1. Electronic Filer Identification Number (EFIN) status remains “Inactive” until acceptable documentation proving either release from prison or not same person on prisoner list is received.

  11. If documentation proves not the same person on the prisoner list, add a row to update Personal Suitability, Provider Options and EFIN statuses to prior status. Send Letter 2914 SC/CG and Letter 2914-SR (if applicable).

  12. If documentation proves the person was released from prison, update Personal Suitability to recheck and Provider Options and EFIN status to prior statuses. See IRM 3.42.10.30, Procedures for Other than Incarcerated Individuals on the Prisoner List.

3.42.10.23.11.5  (10-01-2012)
Office of Professional Responsibility (OPR) Disciplinary Actions

  1. The following procedures must be followed upon receipt of an interaction from the Office of Professional Responsibility (OPR) regarding suspension/disbarment of individuals from practicing before the IRS.

    1. Research the individual(s) name on Third Party Data Store (TPDS) to see if the individual has an application on file and a Electronic Filer Identification Number (EFIN)/ Electronic Transmitter Identification Number(ETIN) was issued.

    2. If there is no record of an application/EFIN/ETIN on file, no action is required. OPR should be using EHSS. The interaction would be closed.

    3. If an application is on file but the EFIN/ETIN is not "ACTIVE" , input comments "Suspended or disbarred by OPR indefinitely" with the date. Update and close interaction.

    4. If an application is on file and the EFIN/ETIN is Active, research IDRS/ Integrated Automation Technologies(IAT) etc., to see if there are any e-file rules they are not abiding by.

      Note:

      You may also need to contact OPR to obtain additional information regarding the behavior that resulted in the OPR action if sufficient information is not in the interaction or memo from OPR.

    5. If no suitability issues exist, simply put a comment on TPDS "Suspended or Disbarred by OPR indefinitely" with the date. Update and close interaction.

    6. If suitability issue(s) exist, follow the normal annual suitability review guidelines.

3.42.10.23.12  (08-28-2013)
Denial and Revocation of Specially Designated Nationals

  1. Presidential Executive Order 13224 of September 23, 2001 restricts participation of Specially Designated Nationals (SDN) in any financial/monetary activities in the United States including e-filing of tax returns. Identified SDNs on the SDN list of Department of Treasury's Office of Foreign Asset Control (OFAC) can not be on an e-file Application as a Principal or Responsible Official.

  2. Third Party Data Store (TPDS) will download the SDN list on the 1st and 15th of each month from the Dept. of Treasury server and match information from all e-file applications, with provider option status of applied or accepted, against the SDN List.

  3. TPDS compares the firm’s legal name and its "doing business as" (dba) name against the SDN list. It also compares last name and the first 5 characters of the first name of each Principal and Responsible Official against the individual(s) last name and first 5 characters of the first name on the SDN list.

  4. TPDS shall generate a worklist item to the e-help Desk Operation Group WL - Andover Leads with the category code APP_SUIT_SDN_IRS. The worklist item will contain the following information:

    1. Applicant (DBA name)

    2. Date Assigned

    3. Days on list

    4. Business Process Name

    5. Activity Name

    6. Tran ID

    7. Comment (UID, Last Name (if a firm name appears here), First Name, SDN_TYPE from matching entry

  5. The assistor must access the Department of Treasury web site to view the pdf version of SDN list to obtain the complete first name and additional information available on the report.

  6. Search the SDN list using the "find" feature and entering the last name and first five letters of the first name.

  7. Use the following information if it is available on the SDN list, to determine if there is a match

    1. Complete first and last names and middle initial if available

    2. Social Security Number (SSN)

    3. Date of Birth (month/day/year)

    4. Place of Birth (consider specific provinces)

  8. Recheck Review

    1. Send appropriate Letter

    2. Add comments to Third Party Data Store (TPDS)

  9. Search the TPDS e-file Application using the first and last name from the SDN list. If the individual can be found by using their first and last names, middle initials (when available), and either the SSN or the date of birth, this may be a match.

  10. Otherwise, continue to research further, as described below, all matches of first and last name, and middle initial when available, on accepted or submitted e-file applications.

  11. If a fingerprint card is available, check the place of birth on the card for a match with the place of birth on the SDN list. If place of birth matches continue with revocation.

  12. If place of birth cannot be determined, then submit the fingerprint card to the FBI for criminal background report which may show the individual as being on the SDN list. If the individual is on the SDN list, continue with revocation. However, if the FBI report does not show the individual is on the SDN list, but shows other criminal activity; forward the record of arrest and prosecution sheet containing the findings from the FBI to RPO.

  13. If the individual submitted credentials instead of a fingerprint card, confirm that the credentials are valid. If unable to determine the validity of the credentials, contact the individual for new credentials or a fingerprint card.

  14. After the above checks are completed, and the individual is not determined to be the same individual as on the SDN list, complete an updated tax compliance check and take appropriate suitability actions for any findings.

  15. Mark worklist item Worked when all actions are completed, including revocation when appropriate.

  16. The e-help Assistor takes the following actions to deny or revoke the applicant’s or Provider’s participation in IRS e-file and to ensure individuals and firms can not participate in IRS e-file in the future.

    1. Update the Provider Statuses for all applied and accepted application to Revoked, Select Denial Reason of Other- and enter comment "SDN Revocation" .

    2. Update all Electronic Filer Identification Number(s) (EFIN) and Electronic Transmitter Identification Numbers(ETIN) to inactive.

    3. Update Firm Suitability for each entity to Failed, input eligibility date as 12/31/2099, enter the Denial Reason of Other, and enter comment "SDN Revocation."

    4. Update Personal Suitability for matched individual to Failed, input eligibility date as 12/31/2099, select Denial Reason of Other, and enter comment "SDN Revocation."

    5. If the Provider is matched with SDN list, send the Provider Revocation Letter to the Provider. (See exhibit letter for SDN_REVOC_PROV.)

    6. If an individual is matched with the SDN list, but not the Provider, send the Individual Revocation Letter (See exhibit letter for SDN_REVOC_IND) to the Principal and/or Responsible Official who matched with the SDN list (as described above) and send the Firm Revocation Letter to the Provider. (See exhibit letter for SDN_REVOC_FIRM.)

  17. A firm or individual revoked as a match with the SDN list will not be able to reapply as their eligibility date will be set as 12/31/2099.

  18. The assistor will update the eligibility date to allow them to reapply only if they provide proof that they are either not the same person on the SDN list or that they have been removed from the list. Proof could include but is not limited to a letter from the Department of Treasury’s Office of Foreign Asset Control or a birth certificate showing a different date or place of birth.

3.42.10.23.13  (08-28-2013)
Procedures for Rejecting and Sanctioning Firms and Individuals

  1. The assistor will update the suitability fields for firms and/or individuals to "Fail" , select 1 or 2 years for eligibility date, and select the denial reason from the respective drop-down boxes.

  2. Appropriate documentation includes approved Andover Suitability Recommendation sheets and/or e-file Monitoring Sanction sheets.

  3. The Suitability Recommendation sheets must include the following:

    1. Who to fail (firm, Principals and/or Responsible Officials)

    2. Denial reason(s), including the respective tax modules involved

    3. Levels of Infraction: 1 or 2 years

  4. The e-file Monitoring Sanction sheets will include all information that the assistor needs except the eligibility date.

  5. The assistor enters the appropriate eligibility date(s) as calculated by the system on the suitability page.

  6. Worklist Items for Daily Suitability:

    1. Input comments in the Automated Suitability Analysis Program (ASAP) tab, including the Electronic Filer Identification Number (EFIN) number from which any letters will be sent.

    2. Update Third Party Data Store(TPDS) to "Fail" for (firm, Principals and/or Responsible Officials)

    3. Indicate denial reason on TPDS

    4. Choose eligibility date based on the number of years suspended by the Level of Infractions

    5. Send appropriate letter (Exhibit 3.42.10-10, Suitability Review Letters)

    6. Add comments to TPDS

  7. Transcript Review:

    1. Enter ASAP results on TPDS

    2. Update suitability status to "Recheck"

    3. Send appropriate letter (Exhibit 3.42.10-10, Suitability Review Letters)

    4. Add comments to TPDS

    Note:

    Suitability status will stay in "Recheck" until issue has been resolved, all appeal rights are exhausted, or until decision is made by Office of Appeals.

  8. The denial date and the suspension date for daily and periodic suitability review cases is the date the action is being entered on TPDS.

  9. The eligibility date must also be inserted in the denial and suspension letters in the following sentence, "You may re-apply to participate on or after (insert eligibility date), or sooner if you resolve the suitability issue(s)" .

  10. The eligibility date for an expulsion is 12/31/2099.

  11. If the firm (EIN) fails daily suitability or a suitability review, all Principals will also fail individually as they are responsible for the firm's compliance with tax regulations and e-file rules. The same eligibility date is entered for the firm and the Principals.

  12. If a Principal fails as a result of personal suitability, the assistor will update the SSN suitability to "FAIL" . If the business type is a sole proprietor with an SSN, then the firm suitability must also be changed to "FAIL" .

  13. A Responsible Official will fail the firm’s suitability if the Responsible Official is also a Principal of the firm.

    Exception:

    If a Principal is associated with more than one EIN and EFIN and is denied participation on a new application, then that Principal’s suitability status must be placed in "Recheck" status. This will ensure that the other offices, that the Principal is associated with, will be allowed to participate while the Principal responds or appeals the denial decision. The new EFIN/ETIN will be placed in "inactive" status. When the final determination is made, the suitability status must be updated, and the appropriate letter must be sent to the affected Principal and the firm at the same time.

  14. If a Responsible Official fails as a result of daily or suitability review, the suitability status for the SSN is updated to "FAIL" and the same eligibility date entered for the suitability status.

  15. Any applicant or Provider can delete a Principal or Responsible Official who is in failed or recheck suitability if the applicant or Provider indicates that the firm no longer associates with the Principal or Responsible Official.

    1. The applicant must provide a new Principal or Responsible Official with proof and any necessary information through the IEP RUP, or send a signed statement on official company letter head.

    2. Input the new Principal or Responsible Official and submit the application.

    3. Update the Principal or Responsible Official with "Recheck" and change suitability to "incomplete" and add comments to Automated Suitability Analysis Program(ASAP).

    4. Delete the failed/incomplete Principal or Responsible Official.

    5. Do a "mini-suitability" on the new Principal or Responsible Official.

    6. Pass or issue the appropriate letter.

    Note:

    An e-file monitor may be requested to visit the organization to determine compliance on an individual basis.

  16. The assistor will enter comments for all field monitoring reprimands and warnings. The following comment is required to be used:

    "Reprimand letter sent as a result of field monitoring"

  17. For field monitoring suspensions and expulsions, the assistors will change the Provider status to "Non-compliance" (Field Monitoring), input the denial reason(s), and fail the related Provider's personal suitability as shown on the e-file Monitoring Sanction Sheet. The Assistors also updates applicable EFIN(s) and ETIN(s) to "inactive" . The Provider status must be changed to non-compliance (Field Monitoring) prior to the Providers’ personal suitability being failed.

3.42.10.23.14  (08-28-2013)
Procedures for Working Suspended ITIN Suitability Cases

  1. Criminal Investigations (CI), North Atlantic Area Scheme Development Center (NAASDC), or Office of Appeals (OOA) will send to e-help Desk employees (Andover) an ITIN cases in the final decision phase of the appeals process. The decision may be either to fail or suspend the applicant to participate in IRS e-file.

  2. The assistor will follow the procedures below:

    1. Update Application in Third Party Data Store (TPDS)

    2. Annotate comments with reason for the action

    3. Create a registered interaction and choose Business Unit: e-services, Product: Application or Problem Type: Suitability.

    4. Change the "Source" which will default to "Direct Call" to "Referral"

    5. Enter the word Suitability ITIN as the first words in the interaction description to facilitate routing.

    6. Cut the comments relative to the CI suspension from TPDS

    7. Enter TPDS comments into the interaction.

    8. Send the open referred interaction to the e-help Desk West (Austin Leads) to be worked by an assistor in Austin Team one who has access to the Real Time System (RTS) which is the ITIN database.

3.42.10.23.14.1  (10-01-2012)
Procedures for Working Suspended ITIN Cases Received From e-help East (Andover).

  1. Austin Team One Group Leads will assign and identify ITIN e-cases to employees who have access to the Real Time System (RTS) to be worked.

  2. If ... Then ...
    The individual is not in the ITIN Database Update Third Party Data Store (TPDS) comments section with comment ‘Not in ITIN Database’.
      Close case.
    The individual is in the ITIN Database Update interaction comments section with comment ' elevating recommendation form to e-help Team Leader’: Complete "ITIN Suspended in TPDS" template insuring to include the following : taxpayer name, interaction number, EIN, ITIN, EFIN and Comments that state, "Taxpayer Suspended in TPDS should they be suspended in RTS?" The e-help Team Leader will forward to the ITIN Program Office for determination and necessary actions. 
      Close the interaction.

    Exhibit 3.42.10-64, Form 14627, ITIN Suspended in TPDS Request for IPO Decision Form

    Note:

    From this point the ITIN Program Office will be responsible for determining if the customer remain in the ITIN program and will be responsible for notifying the customer if they determine otherwise.

3.42.10.23.15  (09-23-2014)
Procedures for Appeals

  1. When a firm or individual fails suitability resulting in the denial of an applicant or sanctioning, the firm and individual may request an administrative review. The case will be reviewed by the assistor Second Line Reviewer when the request is timely received (Postmark Date). If the Electronic Products & Services Support(EPSS) e-help Desk Appeal is also "FAIL" , the firm or individual may appeal to the Office of Appeals when the e-help Desk level of appeal have been completed.

  2. The assistor will:

    1. Retrieve or create folder.

    2. Review appeal for timeliness, resolution of issues, and reasonable cause. Notate your findings in the comments section of the recommendation sheet (Complete Third Party Data Store(TPDS) research to determine all instances of the TIN in question. Check TPDS comments to determine if another assistor is working the appeal, if not enter comments; Working Daily Appeal or Working Periodic Appeal).

    3. Prepare suitability recommendation sheet for submission processing center appeal. Notate: Type of appeal, suspension Date, Postmark Date, all Electronic Transmitter Identification Numbers (EFIN) and TINs being worked, if the appeal was timely received, the specific suitability issues, and if the suitability issues were addressed.

    4. On the recommendation sheet, use the postmark date to determine the timeliness of an appeal.

    5. Route entire case file to the lead/manager for review include the date, sign history sheet with your first and last name. Input comments in TPDS, Sent for management review.

    6. Manager will return case file to the assistor after decision.

    7. When the decision is returned, update the TPDS suitability to "Passed" or "Failed" and add comments "SUIT APPL - FAIL or PASS" , and send the appropriate letter.

    8. If a periodic case is being forwarded to the Office of Appeal, the suitability status is "Recheck" . Tax Examiners will verify on the database that the suitability is "Recheck" .

    9. Make one copy of the letter. Mail original to the Provider and put the copy in the file folder.

  3. Simply securing the tax return(s) or securing payment of the liability without reasonable cause is not sufficient grounds for AUTOPASS. IRM 3.42.10.23.5.4, Reasonable Cause and Automated Suitability Analysis Program Literals.

  4. Appeals of North Atlantic Area Scheme Development Center (NAASDC) recommended denials or sanctions will be forwarded to the NAASDC via a NAASDC Suitability Referral. The NAASDC must provide documentary evidence prior to the case being forwarded to the Office of Appeals. If the documentary evidence is not provided, contact the Headquarters Analyst responsible for suitability.

  5. When an appeal to the Office of Appeals is received in response to a denial letter or a recommended sanction letter or the immediate suspension or expulsion letter, management will prepare the case and forward to the Office of Appeals within 15 business days.

  6. The Office of Appeals may return the appeal case to Andover if there is an open CI investigation, after it sends a letter to the appellant advising that Appeals does not have jurisdiction because of the open investigation.

  7. The denial or sanction will remain in effect. Andover will hold the case until CI notifies Andover that the CI investigation is closed. Andover will then forward the appeal case back to the Office of Appeals with additional information received from CI NAASDC.

  8. The Office of Appeals will send a copy of all of its decisions to Andover. An assistor will update TPDS with the needed action and comments.

  9. For retention of Office of Appeals cases see IRM 3.42.10.25.3.

3.42.10.23.16  (10-01-2012)
Suitability Management Reports

  1. The following reports are available on TPDS for use by management to monitor suitability:

    • Suitability Listing Audit Report

    • Provider Suitability Recheck Report

    • Submitted Application's Suitability

    • Hits and No Hits Report

    • In-Process Suitability Aging Report

3.42.10.24  (10-01-2012)
Application Tracking and Application Statistics Management Reports

  1. The following management reports are available to monitor the IRS e-file Application.

    • Available EFIN(s) by ULC
      Total volume of EFIN(s) assigned and available by ULC
      Real time

    • Available ETIN(s)
      Total volume of ETIN(s) assigned and available by ULC
      Real time

    • Fingerprint Card Report
      Fingerprint cards sent to FBI
      Includes Name, Address, SSN, Date, and Total Volume
      Select date range

    • Fingerprint Card Counts
      Total number of fingerprint cards received, sent, returned, and results
      Select date range

    • Fingerprint Card Returned Unprocessable
      Unprocessable fingerprint cards from the FBI
      Includes Date Received, Date Sent, Person ID, and Name
      Select date range

    • Application Aging Report
      Applications submitted through EUP and IEP RUP that have not gone to status "Complete"
      Includes Tracking Number, DBA, Legal Name, Tax ID, Date Submitted, Current Status, and Aged Days
      Real time

    • Application Counts
      Total Volume Application Statistics
      Includes Saved, New, Reapply, Revised, Review, Pending Documents, and Complete
      Select date range

    • EFIN(s) Assigned
      EFIN(s) assigned by date
      Includes EFIN, Legal Name, DBA, Business Type, and Tracking Number
      Select date range (14 day window)

    • EFIN(s) Assigned Summary
      Total volume of EFIN(s) assigned by date
      Includes Date, EUP, IEP RUP and total
      Select date range

    • EFIN(s) Dropped
      EFIN(s) dropped by date
      Includes EFIN, Legal Name, DBA, Business Type, Current Status, and Date Submitted
      Select date range (14 day window)

    • Applications Submitted via IEP RUP
      Applications submitted through the IEP RUP
      Includes Date, Legal Name, DBA, Tracking Number, Current Status, Org Type
      Volume Summary by Application Status and Business Type
      Select date range (7 day window)

    • Applications Submitted Pending Documents
      Aged Applications in "Submitted Pending Documents" status
      Includes Legal Name, DBA, Tracking Number, and Aged Days
      Volume summary by Days Old, EUP, and IEP RUP
      Real time

    • Applications Deleted
      Aged Applications placed in "Delete" status by EUP and IEP RUP
      Includes Legal Name, DBA, Tracking Number, and Aged Days
      Volume Summary of Aged days by EUP and IEP RUP
      Select date range

    • Applications by Status
      Volume summary of Applications by status , EUP, and IEP RUP
      Includes Deleted, Saved, Review, New, Pending Documents, Reapply, and Revised
      Real time

    • Provider Status Drop/Reject Counts
      Volume Summary of Applications Dropped, Rejected and Non-Compliant
      Includes Provider status and list of reasons
      Real time

    • Auto Accept Generated Letters Listing
      Detailed listing of all auto-pass acceptance letters generated
      Includes Date, EFIN, Tracking Number, DBA, Provider Options, and Profit/Not for Profit Organizations
      Select date range (14 day window)

    • Application Volume Report
      Volume Summary of Application status by EUP and IEP RUP
      Includes all manual and systemic applications
      Select date range

    • Application Provider Report
      Volume of Active Providers in TPDS
      Includes breakdown of Provider Options, Returns Transmitted, and Reject Rate
      Real time

    • Returned Application Report
      Designed to insert letter number and produce the volume of letters generated within a given 14 day time frame using the comments field of TPDS
      Report does not retrieve information

    • Submitted Application Suitability Listing
      Detailed Suitability Listing with results for each application
      Includes Tracking Number, EFIN, Org, Principal, RO, and Overall Suit
      Select date range (4 day window)

    • Security Letter Audit
      Detailed listing of security letters sent
      Includes Date, ETIN, Address and Name
      Select date range

    • Application Provider/Form Report
      Volume Summary of all Forms
      Includes Form, Provider option, and Total
      Real time

    • Recheck Suitability Report
      Volume Summary of each Suitability Status
      Select date range (90 day time frame)

    • Suitability Listing Audit Report
      Detailed listing of Applicants who passed suitability and Provider status is "Applied"
      Includes Tracking Number, DBA, and Legal Name
      Real time

    • Provider Suitability Recheck contains all suitability placed in recheck. Includes first 5 digits of TIN,
      Legal Name, DBA, Recheck Date, EFIN and Action Due Date. Select date range.

    • Application Counts by State
      Volume summary for each state by EUP and IEP RUP
      Includes New, Reapply, Revised, and Completed
      Select date range

    • Application Counts by ULC
      Volume Summary for each District by EUP and IEP RUP
      Includes New, Reapply, Revised, and Completed
      Select date range

    • SBSE File Report
      Create an extract for e-file monitoring coordinators with the following fields:
      Legal name
      Business Address
      EFIN
      Contacts
      EFIN Status
      Number returns filed (current & last 3 years)
      Mailing Address
      Provider status
      City
      Status date
      State
      County

    • Hits / No Hits Report
      Detailed Listing of Suitability Results
      Includes EFIN, firm, Principal, RO and Results
      Report does not contain any information
      Select date range (14 day time frame)

    • Daily Count of Hits / No Hits / FBI Results
      Volume Summary of Suitability and FBI Results
      Includes date, Hits, No Hits, Data, No Data, and Unprocessable
      Report does not contain any information
      Select date range (14 day time frame)

    • In-Process Suitability Aging Report
      Detailed listing of Applications with Aged Suitability set to In-Process
      Includes Tracking Number, DBA, Legal Name, Date, and Aged Days
      Real time

    • Worklist Activity Summary Report
      Volume summary of worklist items closed and open for each manager
      Includes Manager, Business Process, and worklist Name
      Select date range

    • Worklist Individual Summary Report
      Volume summary of worklist item closed and open for each individual under a manager workgroup
      Includes Individual and worklist Name
      Select date range and Supervisor ID

    • Worklist Aging Report
      Detailed listing of aged worklist items over a given time frame under a manager workgroup
      Includes Aged Days, Assigned To, Tracking Number, DBA, Status and EFIN
      Select date range, Aged Days, and Supervisor ID

3.42.10.25  (09-23-2014)
Retention of Forms

  1. This section will advise you when and how to retain specific forms..

3.42.10.25.1  (09-23-2014)
Retention of IRS e-file Application Documentation

  1. Electronic Products & Services Support (EPSS) retains and purges the obsolete paper Form 8633, Application to Participate in IRS e-file Program and any related documentation up to three years in accordance with Document 12990, Records Control Schedules; Tax Administration – Wage and Investment; schedule 48 page 372.

  2. EPSS performs an annual reconciliation after the Electronic Filer Identification Number (EFIN) Dropped program is completed. It uses the ad hoc report, EFIN_DROPPED_DATE_RANGE, created with the applicable time frames to purge the folders associated with a Dropped EFIN.

  3. EPSS clerical staff ensures that the EFIN and the name in the folder match the report Third Party Data Store (TPDS) so that an application with either a recycle or an active EFIN is not purged in error.

  4. Ensure that Form 11671, Certificate of Records Disposal is completed prior to sending the folders to the Federal Records Center (FRC) to be maintained for two years and then destroyed. This form is forwarded to the business unit records coordinator and area records manager. A list of the contacts and forms are available at Real Estate & Facilities Management- Sensitive Document Destruction Program (SDD) web page.

3.42.10.25.2  (09-23-2014)
Retention of Fingerprint Cards (FPC)

  1. Fingerprint Cards (FPC) may be destroyed 3 years after they are scanned and the electronic back up copy will be available if necessary.

3.42.10.25.3  (09-23-2014)
Retention of Office of Appeals

  1. Generally, the Office of Appeals retains e-file appeal cases for 5 years. The file includes the information sent by Andover plus their case memorandum.

  2. Andover will maintain the case files for 1 year after they are scanned into the EHSS.

  3. For additional information, see Document 12990, Records Control Schedules for Appeals

3.42.10.26  (09-23-2014)
Create the Ad Hoc EFIN_DROPPED_DATE_RANGE Report

  1. A lead, manager or computer assistant with the Third Party Data Store (TPDS) Reports role creates the Ad Hoc EFIN_DROPPED_DATE_RANGE report.

  2. To create the report access TPDS;

    1. Select e-services>Efile>Reports>Ad Hoc Reports

    2. Use the Query Manager to perform a search

    3. Then click Search. When the query is returned select Excel

    4. The next screen will appear with the option to enter the date range. Use the calendar icons to select the "to" and "from" date range

    5. Select View Results then the File Download box will appear, choose save, select the location on your computer where you want to save the file, click Save, the Download Complete box appears. If you want to verify if the file has been saved, then click the open box, to view the report immediately or close the box and view it later.

3.42.10.27  (10-01-2012)
Referrals from IRS e-file Monitoring Coordinators for Suitability Issues

  1. IRS e-file monitoring coordinators will refer to Andover e-help Desk for suitability issues.

  2. If all requested information is received for a suitability issue, Andover e-help Desk will take the following actions:

    • Issue a Letter of Inquiry (LOI) to the appropriate Principal, Responsible Official, or firm citing the identified non-compliance;

    • Place the account in "Recheck" status and work the case in accordance with MF transcript procedures.

3.42.10.28  (08-28-2013)
Placing Foreign Electronic Filer Identification Number(s) In Inactive Status

  1. Companies located outside the United States, who do not have employees who have Social Security Numbers, and who are not eligible to register for e-services, must meet special requirements in order to obtain an Electronic Filer Identification Number (EFIN). See Pub 3112, IRS E-File Application and Participation regarding foreign EFIN’s.

  2. Obtaining a foreign EFIN is a special privilege and the IRS may request the Provider inactivate the application related to that business office if the IRS has reason to believe that the business-related firm is not adhering to the e-file rules.

  3. If the IRS requests that the Provider close the office and the Provider does not do so, e-help will inactivate the EFIN and any associate Electronic Transmitter Identification Numbers (ETIN) of "business-related" firm that is not adhering to IRS e-file rules without sanctioning the Provider, impacting its other EFIN(s) or providing written notification.

  4. The e-help assistor will include the explanation for the action that is provided to it in the IRS e-file Application comments.

  5. If additional information or assistance is needed from the Principals and Responsible Officials to gather information relating to a business-related firm’s noncompliance with e-file rules, e-help will refer the Provider to the EMC for the area in which the Provider is located within the U.S. for further investigation.

3.42.10.29  (11-02-2012)
Preparer Tax Identification Numbers and Preparer Tax Identification Numbers Statuses

  1. The National Office assigns Preparer Tax Identification Numbers (PTIN) to paid return preparers who apply for a PTIN and meet the requirements for a PTIN. RPO completes suitability checks that may include background and personal tax compliance checks to determine the suitability of return preparers.

  2. If a Principal or Responsible Official has a PTIN, the PTIN as well as the status of the PTIN and the results of RPO analyst checks will be included on the e-file Application. The PTIN information will be updated systemically in the e-file Application within a week of the actual change.

  3. The PTIN status may be Active, Deceased, Suspended, Revoked, Inactive or Expired.

  4. PTIN statuses of Deceased, Suspended and Revoked will cause worklist MF_TRANS_IND_IRS to be generated.

  5. PTIN statuses of Deceased will result in the system updating the suitability status of the individual to “Incomplete”

    1. The assistor will follow procedures described in IRM 3.42.10.22, Deceased Providers for worklist items of PTIN Deceased status that are generated when more than one person is on the e-file Application. Check the suitability tab to verify the PTIN status is deceased.

    2. Third Party Data Store (TPDS) will Inactivate the Electronic Filer Identification Number (EFIN), Electronic Transmitter Identification Number (ETIN) and change the Provider Option to "Dropped" if the PTIN Status Indicator is equal to "Deceased" when the individual is the only person on the application.

  6. PTIN statuses of Suspended/Revoked PTIN will generate a worklist item when PTIN Personal Tax Compliance is failed. Until further notice the worklist item is information that the PTIN status has been changed and that there may be a suitability issue to be addressed.

    1. The assistor ensures there is also an APP_ASAP_HIT_IRS or MF_TRANS_IND_IRS worklist item for the same individual.

    2. If there is not an APP_ASAP_HIT_IRS or MF_TRANS_IND_IRS worklist item for the same individual the assistor completes a mini-suit and takes appropriate actions prior to closing the Suspended/Revoked PTIN worklist item.

  7. Individuals with a PTIN Status of Active who have passed the PTIN personal tax compliance check will not be included APP_ASAP_HIT_IRS or MF_TRANS_IND_IRS worklists unless there is a Z or –T freeze on their MF accounts.

    1. APP_ORGASAP_HIT_IRS and MF_TRANS_FIRM_IRS worklists may still be generated if the firm’s TIN is the same as the individual(s) SSN and there is an ASAP hit.

    2. The assistor takes appropriate actions to address the individual(s) personal suitability prior to closing the ORGASAP_HIT_IRS and MF_TRANS_FIRM_IRS worklists even if PTIN is active and the PTIN PTC is passed.

3.42.10.30  (08-28-2013)
Procedures for Other than Incarcerated Individuals on the Prisoner List

  1. To work cases for individuals on the APP_PRISONER worklist who are no longer incarcerated, determine if the previously incarcerated individuals submitted the e-file Application before being incarcerated, while incarcerated or after release from prison. Also, review the answers to the criminal questions on the Personal Page.

  2. If the individual applied while in Prison or after release and answered "yes" to criminal questions complete the following:

    1. Review the explanation provided in the e-file Application.

    2. Check fingerprint results to determine if the record of arrest and prosecution sheet was received.

    3. If the record of arrest and prosecution sheet was received and reviewed by CI or RPO suitability analyst, enter appropriate comments. No further action is needed.

    4. If the individual is a professional who is not required to provide fingerprints, validate credentials via the Internet.

    5. If the credentials are valid, print the credential verification from the Internet and the explanation for crime provided in the e-file Application. Forward to OPR for determination.

    6. If credentials are no longer valid, send Letter 3479 CG to request current credentials or fingerprints and an explanation and documentation of convictions of felony crimes committed in the last 10 years. When documentation is received, forward to OPR for determination.

    7. If no response to Letter 3479 CG, send Letter 3484 CG to the individual and Letter 3483 to the firm if applicable.

  3. If the individual applied while in Prison or after release and answered "no" to criminal questions follow the procedures outlined above as applicable.

    1. If sanctioning, include "misrepresentation on application" as an infraction in addition to any other reasons.

  4. If the individual applied before incarceration a new criminal background check is needed.

    1. Send Letter 3479 CG requesting new Fingerprint Cards (FPC) and an explanation regarding incarceration.

    2. Send the new fingerprints provided to the FBI. If the record of arrest and prosecution sheet is received, forward it and explanation of incarceration to RPO Suitability according to the record of arrest and prosecution sheet procedures. If RPO Suitability recommends fail, follow continual suitability procedures for potential sanction process.

    3. If the record of arrest and prosecution sheet is not received, enter comment “New FPCs processed – no record of arrest and prosecution sheet.” Send Letter 3480 CG.

    4. If the individual is a professional who is not required to provide fingerprints, validate credentials via the Internet. Send an LOI to request an explanation and documentation of convictions of felony crimes committed in the last 10 years and if needed, proof of professional status (if not validated). When received, forward to OPR for determination.

    5. If no response to LOI, send Letter 3484 CG to the individual and Letter 3483 CG to the firm if applicable.

3.42.10.31  (09-23-2014)
IDT procedures for Automated Suitability Analysis Program

  1. Automated Suitability Analysis Program (ASAP) has added Identity Theft Indicators (IDT) to the worklists. When IDT is shown on the worklist, research the account to confirm the following:

    There is a Transaction Code (TC) 971 with either

    1. Action code (AC) 501- Taxpayer Identified Identity Theft.

    2. AC 506- IRS identified Identity Theft.

    3. AC 524- Deceased taxpayer has no filing requirement.

    These indicators can be found on the taxpayers entity section using command codes ENMOD, IMFOLE, etc.

  2. Use the following “If and Then” chart below for working the action code.

    If ... And ... Then ...
    Identity Theft Appears on ASAP Worklists Research shows TC 971 AC 501. Look back 4 yrs. using CC IMFOLI, CC IMFOLE, CC TRDBV, and CC IRPTR (L), to see, if there is a discrepancy between where they worked and lived. Example: IRPTR (L) documents show, taxpayers has income and lives in Hawaii but tax return shows income from Florida.
    • Open an incident annotating EFIN and Action Code, escalate to the IDT Research Group for referral to RICS.

    • Update suitability status to "incomplete" until resolved.

    • If response from RICS is no IDT, continue suitability processing. Update the comments section "No IDT Detected" .

    • If response from RICS is potential IDT, Issue Letter 2916-I. Update the Application Status to "Delete" and add to the comments section "IDT Detected."

      Research shows TC 971 AC 506
    • Open an incident annotating EFIN and Action Code, escalate to the IDT Research Group for referral to RICS.

       
    • Update suitability to "incomplete" until resolved.

    • If response is no IDT issues, continue suitability processing. Update the comments section to "No IDT Detected" .

    • If response from RICS is potential IDT, issue Letter 2916-I. Update the application status to "Delete" and add to the comments "IDT Detected."

    Identity Theft Appears on ASAP Worklists Research shows TC 971 AC 524 If primary SSN on the application belongs to a deceased person, do not process.
    • Refer. to IRM 3.42.10.22, Deceased Individuals

       
    • Open an incident annotating EFIN and Action Code, escalate to IDT Research Group for referral to RICS

    • Move suitability to "Incomplete" and application status to "Delete" .

    • Update the comment section.

3.42.10.32  (09-23-2014)
IDT procedures for Masterfile Transcript

  1. Masterfile Transcript has added Identity Theft Indicators to the worklists. When identity theft (ID Theft) is shown on the worklist, research the account to confirm the following:

    There is a Transaction Code (TC) 971 with either

    1. Action code (AC) 501- Taxpayer Identified Identity Theft or

    2. AC 506- IRS identified Identity Theft or

    3. AC 524- Deceased taxpayer has no filing requirement.

    These indicators can be found on the taxpayers entity section using command codes ENMOD, IMFOLE, etc.

  2. Use the following “If and Then” chart below for working the action code.

    If ... And ... Then ...
    Identity Theft Appears on Masterfile Transcript Worklists Research shows TC 971 AC 501. Look back 4 yrs. using CC IMFOLI, CC IMFOLE, CC TRDBV, and CC IRPTR (L), to see, if there is a discrepancy between where they worked and lived. Example: IRPTR (L) documents show, taxpayers has income and lives in Hawaii but tax return shows income from Florida.
    • Open an incident annotating EFIN and Action Code, escalate to the IDT Research Group for referral to RICS.

    • Take no further action until a response from RICS is received.

       
    • If response from RICS“ No IDT Detected”, and there are no other suitability issues, place suitability to pass.

    • If response is IDT from RICS is potential IDT, Issue Letter 2916 -T. Update suitability to "Fail" with eligibility date of ≡ ≡ ≡ and add to the comments section "IDT Detected" .

    Identity Theft Appears on Masterfile Transcript Worklists Research shows TC 971 AC 506
    • Open an incident to the IDT Research Group for escalation to RICS.

    • Wait for response from RICS. Take no further action until a response from RICS is received.

       
    • If response from RICS "No IDT" issue and there are no other suitability issues, move Suitability to Pass.

    • If response from RICS is potential IDT, issue Letter 2916- T. Update Suit status to "Fail" an eligibility date of ≡ ≡ ≡ ≡ .

      Research shows TC 971 AC 524 If primary SSN on application belongs to a deceased person;
    • Refer to IRM 3.42.10.22, Deceased Individuals

    • Open an incident to the IDT Research Group for review and referral to RICS.

    • Update the comment section .

       
    • Move suitability to "Incomplete" and application status to "Delete."

3.42.10.33  (09-23-2014)
Identity Theft

  1. Identity Theft (IDT) is an issue all employees should be aware of in order to relieve taxpayers burden and eliminate potential fraud.

    Example:

    Taxpayer’s Social Security number (SSN) or other identifying information was used without their permission. For more information regarding IDT See IRM 21.9.2.1, Identity Theft - General Information

    .


  2. If you suspect you have an IDT, open an incident and refer to the IDT Research group for review and referral to RICS.

3.42.10.33.1  (09-23-2014)
IDT Case Referrals

  1. When receiving cases regarding potential IDT, take the following action:

    1. Research Third Party Data Store (TPDS) for any indication of IDT in the e-file Application comments page and ASAP tab.

    2. Assistors must use IDRS command codes IRPTR and/or ENMOD etc. for information that may indicate different address other than the address on the efile application.

    3. Open an incident and escalate to IDT Research Group for review and referral to RICS.

    4. If IDT is not confirmed by RICS, allow the provider to remain in program.

3.42.10.33.2  (09-23-2014)
IDT Case Responses

  1. When Return Integrity and Correspondence Services (RICS) recommends:

    1. Expulsion of the Provider based on a stolen identity to obtain an Electronic Filer Identification Number (EFIN) to e-filing returns using stolen identities.

    2. Update all associated TINs to ‘Failed’ EFIN status manually and move eligibility date to ≡ ≡ ≡ ≡

    3. Send Letter 2916-I.

    4. If recommendation involves using a stolen identity to obtain the EFIN, open an incident and escalate to eservice Level 2 for revoking registration.

Exhibit 3.42.10-1 
Form 14628, Initial Suitability Recommendation

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-2 
Form 14629, First Appeal - Suitability Recommendation

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-3 
Form 14634, Suspension without Appeal Rights - Suitability Recommendation

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-4 
Form 14633, OOA Appeal Rights Suitability Recommendation

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-5 
Form 14632, Electronic Filing Suitability North Atlantic Area Scheme Development Center (NAASDC) Referral

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-6 
Form 14636, e-file Letter Change Request

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-7 
FPC Stuffer

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-8 
Daily Sanction Letter's Flow Chart

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-9 
Suitability Review Letter's Flow Chart

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-10 
Suitability Review Letters

Letter Group and Number Title
Passed Suitability Review Letters  
2914 (SC/CG) Passed letter for EIN/SSN after response
2914-SR Passed letter for firm after response
3480 Passed letter after phone contact
   
Letters of Inquiry  
3479 (CG) Letter of Inquiry (LOI)
3509 Undeliverable LOI resend to new address
   
Proposed Sanction Letters  
3481 (CG) Proposed sanction for firm RE: Prin/RO
3482 (CG) Proposed sanction for EIN/SSN
3483 (CG) No response/Proposed sanction for firm RE: Prin/RO
3484 (CG) No response/Proposed sanction for EIN/SSN
   
Recommended Sanction Letters  
3485 (CG) Recommended sanction for firm RE: Prin/RO
3486 (CG) Recommended sanction for EIN/SSN
3487 (CG) No response/Recommended sanction for firm RE: Prin/RO
3488 (CG) No response/Recommended sanction for EIN/SSN
   
No Appeal Right Letters  
3489 (CG) No response/suspension for EIN/SSN w/o appeal rights
3489F No response/suspension for firm w/o appeal rights
3490 (CG) Suspension for EIN/SSN after response w/o appeal rights
  Individual Prisoner Suspension Letter
   
3491 (CG) Sanctioning Letter for Firm
Letters of Reprimand  
3478 Written reprimand
3478-S Sustain written reprimand
3478-R Reversing written reprimand

Exhibit 3.42.10-11 
SDN Revocation Providers

Internal Revenue Service Department of Treasury
Electronic Products & Services Support Date:
310 Lowell Street, Stop 983 Phone: 1-866-255-0654
Andover, MA 01812 EFIN: XXXXXX
   
DBA Name
Primary Contact's Name
Mailing Address Line 1
Mailing Address Line 2
City, State, Country, Zip Code
 
   
Dear %1 (PersonName):  
   
This is to notify you that we have revoked your firm's participation in IRS e-file because your firm is on the Specialty Designated Nationals (SDN) list and cannot participate.
   
Your firm may reapply to participate in IRS e-file only if the firm is no longer on the Specialty Designated Nationals (SDN) list. To reapply for participation in IRS e-file you should contact the IRS at the telephone number shown above. You will have to provide documentation showing that your firm is no longer on the list or is not the same organization that is on the list.
   
If you have any questions concerning this letter you may contact IRS e-help toll free at 1-866-255-0654, Monday through Friday, between the hours of 7:30 a.m. and 7:00 p.m. (ET).
   
  Sincerely,
   
   
  Patricia LaPosta, Director
  Electronic Products & Svcs Support
   
   
Letter: SDN_REVOC_PROV 2008-11  

Exhibit 3.42.10-12 
SDN Revocation Individuals

Internal Revenue Service Department of Treasury
Electronic Products & Services Support Date:
310 Lowell Street, Stop 983 Phone: 1-866-255-0654
Andover, MA 01812  
   
   
DBA Name
Primary Contact's Name Mailing Address Line 1
Mailing Address Line 2
City, State, Country, Zip Code
 
   
Dear %1 (PersonName):  
   
This is to notify you that we have revoked your firm's participation in IRS e-file because you are on the Specialty Designated Nationals (SDN) list and cannot participate.
   
Your firm may reapply to participate in IRS e-file only if you are no longer on the Specialty Designated Nationals (SDN) list. To reapply for participation in IRS e-file you should contact the IRS at the telephone number shown above. You will have to provide documentation showing that you are no longer on the list or not the same person on the list.
   
If you have any questions concerning this letter you may contact IRS e-help toll free at 1-866-255-0654, Monday through Friday, between the hours of 7:30 a.m. and 6:00 p.m. (ET).
   
  Sincerely,
   
   
  Patricia LaPosta, Director
  Electronic Products & Svcs Support
   
Letter: SDN_REVOC_IND 2008-11  

Exhibit 3.42.10-13 
SDN Revocation Principle and/or Responsible Officials

Internal Revenue Service Department of Treasury
Electronic Products & Services Support Date:
310 Lowell Street, Stop 983 Phone: 1-866-255-0654
Andover, MA 01812 EFIN: XXXXXX
   
   
DBA Name
Primary Contact's Name Mailing Address Line 1
Mailing Address Line 2
City, State, Country, Zip Code
 
   
   
Dear %1 (DBA Name):  
   
This is to notify you that we have revoked your firm's participation in IRS e-file because either a Principal or Responsible Official of your firm is on the Specialty Designated Nationals (SDN) list and cannot participate.
   
Your firm may reapply to participate in IRS e-file only if the individual is no longer on the Specialty Designated Nationals (SDN) list. To reapply for participation in IRS e-file you should contact the IRS at the telephone number shown above. You will have to provide documentation showing that the individual is no longer on the list or not the same person on the list.
   
If you have any questions concerning this letter you may contact IRS e-help toll free at 1-866-255-0654, Monday through Friday, between the hours of 7:30 a.m. and 7:00 p.m. (ET).
   
   
  Sincerely,
   
   
  Patricia LaPosta, Director
  Electronic Products & Svcs Support
   
   
Letter: SDN_REVOC_FIRM 2008-11  

Exhibit 3.42.10-14 
Daily Suitability Letters

DAILY SUITABILITY LETTERS
ERO Acceptance Acceptance for ERO only
ERO/SD Acceptance Acceptance for Software Developer
ERO/TR Acceptance acceptance for ERO/Transmitter
ERO/TR/SD Acceptance Acceptance for ERO/Transmitter/ Software Developer
Accept RA/Transmitter Acceptance for Reporting Agent/ Transmitter
3086 A (SC/CG) Personal Identification Number for RA
   
3479 D (CG) Daily Denial IMF/BMF
2913 D (SC/CG) Denial to Firm for rejected officer
3062 (SC/CG) Denial for EIN/SSN after 1st Appeal
2914 D Pass Letter for EIN/SSN after 1st Appeal
2914 DF Pass Letter for Firm after 1st Appeal (For rejected officer/partner)

Exhibit 3.42.10-15 
List of IRS e-file Letters

IRS e-file Letters  
Letter Description
ACCEPT RA/TRANS Acceptance letter for Reporting Agent/Transmitter Provider options
ERO ACCEPTANCE Acceptance letter for ERO Provider option only
ERO/SD ACCEPT Paragraphs for 2461 (SC) applicable to ERO/SD
ERO/TR ACCEPT Acceptance letter for ERO/Transmitter Provider options
ERO/TR/SD ACCEPT 10195 Acceptance letter for ERO/Transmitter/SD or Transmitter/SD Provider options
FRMACC/AFT1STRAP firm Acceptance letter after first appeal
REPR/ANNUSUIT Reprimand/Response to Inquiry regarding Annual Suitability
RUP/ACK/NOEMAIL RUP Acknowledgement/No e-mail address
2461 (SC) Mass Acceptance
2461-SC (CG) Password security letter
2462 Acknowledgement letter Receipt of Application and Revised Application
2913-D (SC/CG) Rejected 8633 - Officer or Partner Failed Suitability
2914-DF Owner Accept after 1st Appeal
2914 (SC/CG) Response to Sanction Letter; Participation can continue
2914 (SR) Passed Letter for firm after Response
2914 D/OWNAFT1S Daily Letter Owner after 1st Appeal
2916 (SC/CG) Denied - FBI Research
2916-I Identity Theft Letter
2916-NAASDC Susp/ North Atlantic Area Scheme Development Center
2980 (SC) REQ Rein/DOP Rev & Pro Resp
2982 (SC) SC Resp/Missed Appeal No Forms
3062 (SC/CG) Response to First Appeal Requested - Denied
3086-A (SC/CG) Personal Identification Number for 940/941 e-file
3250 (SC/CG) EFIN/ETIN Clean-up Letter
3478 (CG) Suitability Passed, but History of Late Filing Payments/Applicant Can Continue
3478-R Revering Reprimand
3478-S Sustained Written Reprimand
3479 (CG) Annual Suitability/Issue Identified and Need Supporting Documents
3479-D (CG) Daily Denial Participation for Failure to File IMF/BMF
3479-DA (CG) Daily Denial When Applicant Failed to File Individual Tax Return
3479-DB (CG) Denial Participation When Failure to File Business Return
3480 (CG) Issue Resolved - Identified During Periodic Suitability
3481 (CG) Proposed Sanction for firm
3482 (CG) Proposed Sanction for Individual
3483 (CG) No Resp/Prop Sanction for firm/Officer/Partner
3484 (CG) Attempt to Contact/No Response/Proposed Sanction for Individual
3485 (CG) Recommended Sanction for firm of One or More Officers/Partners
3486 Recommended Sanction for Individual
3487 (CG) No Resp/Recommend Sanction for firm/Officer/Partner
3488 (CG) No Resp/Recommend Sanction for EIN/SSN
3489 (CG) Suspension for Individual Without Appeal Rights/No Response
3489-F No Resp/Suspension for firm w/o Appeal Rights
3490 (CG) Suspension for Individual Without Appeal Rights With Response
3491 (CG) Suspension for firm without Appeal Rights/Individual Suitability of Owner
3509 LOI With Proposed Suspension/Regarding Periodic Suitability
3643 (CG) Reject Application and Fingerprint Card
3643 FC-UNP Unprocessable Fingerprint Card

Exhibit 3.42.10-16 
Letter ERO ACCEPTANCE

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-17 
Letter ERO ACCEPT/RA/TRANS

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-18 
Letter ERO/SD ACCEPTANCE

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-19 
Letter ERO/TR ACCEPTANCE

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-20 
Letter ERO/TR/SD ACCEPTANCE

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-21 
RUP/ACK/No e-Mail

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-22 
Letter 2461(SC/CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-23 
Letter 2913-D(SC/CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-24 
Letter 2914(SC/CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-25 
Letter 2914-D/OWNAFT1S

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-26 
Letter 2914-DF

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-27 
Letter 2914-SR

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-28 
Letter 2916(SC/CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-29 
Letter 2916-NAASDC

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-30 
Letter 2979(SC)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-31 
Letter 2979(SC)-D

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-32 
Letter 2980(SC)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-33 
Letter 2982(SC)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-34 
Letter 3062(SC/CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-35 
Letter 3250(SC/CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-36 
Letter 3478(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-37 
Letter 3478-R

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-38 
Letter 3478-S

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-39 
Letter 3479(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-40 
Letter 3479-D(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-41 
Letter 3480(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-42 
Letter 3481(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-43 
Letter 3482(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-44 
Letter 3483(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-45 
Letter 3484(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-46 
Letter 3485(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-47 
Letter 3486

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-48 
Letter 3487(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-49 
Letter 3488(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-50 
Letter 3489(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-51 
Letter 3489-F

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-52 
Letter 3490(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-53 
Letter 3491(CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-54 
Letter 3643

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-55 
Letter 5229-NFP Reject Letter

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-56 
Letter 3643(FC-UNP)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-57 
Letter UNP/FPC1UNPR/MISS

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-58 
Revocation Letter for the Firm

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-59 
Revocation Letter for the Provider

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-60 
Revocation Letter for the Individual

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-61 
Letter Reject

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-62 
Acknowledgement Letter 2462

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-63 
Interim Letter 2462 (SC/CG)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-64 
Form 14627, ITIN Suspended in TPDS Request for IPO Decision Form

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-65 
Individual Prisoner Suspension Letter

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-66 
Firm Prisoner Suspension Letter

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-67 
Letter 5058- Form 8633 Return

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-68 
Form 14631, e-file Revocation Request

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-69 
Form 14630, e-file Sanction Request from SBSE Lead Development Center

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-70 
Form 14635, CJIS NAME CHECK REQUEST

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-71 
Prisoner Denial Letter for Individuals

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-72 
Prisoner Suspension Letter for Firms

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-73 
Flow for Incarcerated Individuals on New Applications

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.42.10-74 
Letter 5120C- ACA Accepted

This image is too large to be displayed in the current screen. Please click the link to view the image.

More Internal Revenue Manual