The taxpayer’s signature on Form W-7 authorizes the IRS to disclose to the AA only information necessary to resolve matters about assignment of an ITIN, including any previously assigned taxpayer identifying numbers.

The Jurat, penalty of perjury statement, found in the Sign Here area of the Form W-7 serves as the authorization to release the information. Do not release other information that is not necessary for the assignment of the ITIN but found on the accompanying tax return or on IDRS.

Refer to IRM 3.21.264.3.3, Disclosure Guidelines for Acceptance Agents, above for additional information on disclosure.

In addition to the Form 13551 applications must include the following documents (if missing, return Form 13551 as incomplete (see IRM 3.21.264.5.6.1):

Applications received must contain an original complete Form 13551 and documentation showed in Form 13551, Application to Participate in the IRS Acceptance Agent Program. See IRM 3.21.264.5.1. Photo or facsimile copies of an application are not acceptable. Applications with an incomplete Form 13551 or missing required documentation is returned to the applicant using Letter 4963, Returned for Incomplete Application.

It is essential to identify all incomplete/missing items initially. Except as showed below, applications will not be returned a second time for any additional items not identified on the initial letter. If subsequent processing identifies an incomplete/missing item, process the application but notate the omission on the Profile Sheet. The Kansas City Submission Processing Center (KCSPC) will contact the applicant for the missing information.

If the applicant is an attorney, Certified Public Accountant (CPA), Enrolled Agent (EA) or Electronic Return Originator (ERO) and:

All original documents (including Fingerprint card) received with the application are returned to the applicant. If Fingerprint card was required and not submitted, include 2 blank cards with Publication 5173, Acceptance Agent Fingerprint Card Stuffer for each applicant requiring a background investigation check. See IRM 3.21.264.5.4.

Applications received outside of a renewal period are not entered in RTS; however, Letter 4965, Return for Submission Outside of Renewal Period will reflect any missing items. See IRM 3.21.264.5.6.3.

The Fingerprint card for an Authorized Representative subject to a FBI background investigation must include the following: If missing, return the Fingerprint card as incomplete

Except for applications with more than ten Authorized Representatives at one location, suitability/tax compliance checks are conducted on the company and all Authorized Representatives listed on incomplete application whenever possible. See IRM 3.21.264.5.3, Tax Compliance Checks. Letter returning the incomplete application reflects any suitability issues. See IRM 3.21.264.5.6.1, Incomplete Application Letter.

If an incomplete application is being returned, follow the procedures in IRM 3.21.264.5.5.1, Incomplete Application Documentation Packet.

For new or renewal applications, responses to an incomplete/missing information letter must be postmarked within 30 days of the date on the letter. Applications received after that date are processed as a new application and new compliance checks are performed.

For new or renewal applications, if the application is returned within 30 days but still missing the requested information, the application is rejected and returned to the applicant using letter showed in IRM 3.21.264.5.6.2, Failure to Respond Within 30 Days or Provide Missing Information. Include correct comments in RTS that a reply was received but the missing information was not provided. Leave the application status in an I2 - (Incomplete/Invalid) application status. When the letter is reviewed/approved for release, the reviewer will change the status to REJECTED.

If a response is received within 30 days for an application previously returned for a tax compliance issue, the issue(s) must be reflected in IDRS as having been resolved or the individual must provide proof of their resolution as follows:

If the application had previously been returned for a missing or invalid EIN (as showed by a copy of the incomplete letter attached to the resubmitted application):

If the application had previously been rejected for low volume in Line 15a:

If an application was previously entered in RTS, the assistor assigned to process the resubmitted application will:

Austin e-Help Desk employees receives AA applications from Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Partners. These applications are annotated "VITA/TCE Partner" across the top for easy identification.

These applications are exempt from the background check except when block 10 is marked "Yes" . All other application requirements are applicable unless otherwise noted in the guidelines outlined in the table below.

New applications from a VITA/TCE partner operated by a nonprofit organization must include a copy of the organization's IRS exemption letter.

Renewal applications are application requests from applicants with a current Acceptance Agent agreement and will only be accepted during the year the current agreement expires. To prevent a lapse in service, Acceptance Agents should submit a renewal application at least 6-months before the expiration date.

Agreements previously terminated or expired are processed as a "new" application.

Except as showed in IRM 3.21.264.5.2.5, Renewal Application Processing, renewal applications received outside of the renewal period or during the moratorium period are returned to the applicant using Letter 4965, Returned for Submission Outside of Renewal Period. Include in the letter any missing items or documents and attach a copy of the letter to the Incident in EHSS.

Renewal applications received outside of the renewal period or during the moratorium period will not be input into RTS. However, a comment is entered in RTS for the existing approved record reflecting that the renewal application was received prior to the renewal period and returned.

Tax compliance checks are not performed on any application being returned for being outside of the renewal period window.

Organizations must submit Form 13551 Continuation Sheet for each individual authorized representative when more than one employee is authorized. A maximum of ten (10) Authorized Representatives is permitted per location. If Form 13551 reflects more than 10 Authorized Representatives for one location, return the application as incomplete (see IRM 3.21.264.5.6.1). Do not conduct a suitability or individual tax compliance check on any of the Authorized Representatives. However, review each Authorized Representative to ensure their information is complete (PTIN, citizenship status, signature, title, etc.) and conduct a tax compliance check only for the EIN.

If one authorized representative passes their individual tax compliance check, see IRM 3.21.264.5.3.5, Individual Tax Compliance Check), but another representative fails:

Assistors uses IDRS Command Code DDBOL to verify the citizenship status.

Include a copy of the DDBOL screen for each authorized representative as part of any application packet.

A Preparer Tax Identification Number (PTIN) must be obtained by all enrolled agents, as well as all tax return preparers who are compensated for preparing, or assisting in the preparation of all, or substantially all, of any U.S. federal tax return.

The principal, partner or owner listed on Line 2 of Form 13551 must also include their PTIN, if issued.

Except as showed below, all Authorized Representatives on Line 5 of Form 13551 must include their PTIN.

To research a PTIN use IDRS (CC RPVUE) with the current processing year as showed below. Include a copy of the RPVUE screen for each authorized representative in the application document packet, see IRM 3.21.264.5.5.

Use the following table to determine what action to take when a PTIN is researched:

Tax Examiners are to add comments in Real Time System (RTS), see IRM 3.21.264.5.2.3 (4).

All Authorized Representatives listed on a CAA application must complete a forensic document training course by an accredited vendor. The training is at the CAAs own expense and must provide the skills to effectively recognize fraudulent documents, particularly passports, driver's licenses, birth certificates, visas, national identification cards, military and US state ID cards. To identify a provider, E-help desk assistors should direct applicants to the internet for a vendor. The IRS does not endorse any specific individual or firm.

For an amended CAA application adding a new Authorized Representative and all new or renewal CAA applications, the original FDTC certificate must be provided with the application.

If the FDTC is the only document missing on a resubmitted application, allow the TE to call the applicant and have them mail the FDTC. If the FDTC not received within 15 days, reject application. Add Comment in RTS applicant failed to submit FDTC, etc.

The following certificates are not acceptable:

Questionable certificates are referred to the IPS for a determination/decision on their validity on whether they meet the requirements for fraudulent document identification.

Tax Examiners are to add comments in RTS history stating the receipt of original FDTC including the date taken.

Form 13551 is controlled from receipt in the e-Help Desk until either returned to the applicant or processed by a Lead/Reviewer for forwarding to the KCSPC using the Incident Management (IM) capability in the e-Help Support System (EHSS) (IRM 3.42.7.4).

The Work in Progress cart has individual bins (referred to as "cubbies" ) for each assistor. The cubby holds all applications assigned to an assistor for action.

Once processed, assistors place applications on the review cart in ascending Incident Management (IM) sequence regardless of action/recommendation.

Applications with representatives whose Fingerprint card were pulled and are still pending results are filed by the Fingerprint card processing clerk on the bottom shelf in the designated area in EIN sequence. Once all results are received, the application is pulled and the Fingerprint card tracking spreadsheet is updated. The Fingerprint card processing clerk will provide the folder to a lead to have RTS updated with the results, the Incident Management (IM) closed and placed in the basket for forwarding to the KCSPC.

Except for applications with a missing or an invalid EIN or low volume in Line 15a, enter comments in the ITIN Real Time System (RTS) to show receipt of an application and actions taken. This includes:

Limit comments for new and amended applications to 100 characters. Limit comments for renewal applications to 89 characters.

Comments must be complete and easily understood by anyone reviewing them as copies of applications are not kept by the e-Help Desk (including incomplete or rejected applications). Do not use abbreviations or acronyms unfamiliar to other IRS employees. Exhibit 3.21.264-7 indicates a list of abbreviations to be used when making comments in RTS. Abbreviations showed in Document 6209, Section 1 (Glossary), Part 2 (Acronyms) may also be used.

Enter the individual's name and suitability results in RTS as a single comment.

When entering tax modules as comments in RTS, indicate the problem, the tax module form and tax period in that sequence.

For the issue that caused the failure, enter:

For the tax module form, enter an "F" followed by the form number. Example: F1040.

For the tax period for quarterly returns, enter:

If a missing module spans more than one period:

If different types of returns are missing or more than one reason per return type, separate the types with a semicolon (";" ) in ascending form number.

Include a single comment for the business compliance results:

If comment exceeds the 89/100-character limit, enter comments separately in a logical manner (i.e., all Form 941 issues in one comment, all Form 1040 issues in another, etc.).

Include a copy of the Comments screen as part of any application packet.

Include as a Comment the EFIN number if unable to enter in the RTS Input Screen.

Include as a Comment, the name of any Authorized Representative that is a principal or responsible official on an active/completed e-file application to support why a background investigation is not required. Also, include the active/completed EFIN.

Include a comment for Accurint check (data/no data) for licensed professional(s).

In addition to comments that you may enter in RTS, you will also need to review comments entered by others (i.e. IPS). Austin e-Help Desk tax examiners should check RTS history for indication that an AA/CAA is on an IPS Identified Prisoner List or Specially Designated Nationals and Block Persons List (i.e., "IPS - IPL or IPS - SDNL" ) and annotate the Profile sheet prior to forwarding the Form 13551 to Kansas City Submission Processing Center. See IRM 3.21.264.5.2.8.

New applications are accepted year- round (January through December) each year.

Applications previously returned as incomplete or rejected for a tax compliance issue must be resubmitted and postmarked within 30 days of the date of the letter.

Applicant(s) may contact IPS to request withdrawal from the Acceptance Agent (AA) program. ITIN Policy Section (IPS) will update the status in RTS and input the withdrawal date in the termination field. If the applicant reapplies to participate in the AA program by completing a new Form 13551 process the application as new.

Prior to processing, check RTS to ensure the application status is new and not an amended or renewal application. If RTS reflects an approved agreement:

Use IDRS CC INOLES to verify the EIN against the legal name listed on Item 2 of the Form 13551 If the EIN is not found, research IDRS CC ENMOD to determine if the EIN was recently established and verify the EIN against the legal name. If a dummy module appears, make a copy of the screen and include in the application packet in lieu of the INOLES printout.

For complete applications, make the following entries in red ink:

Renewal applications are application requests from applicants with a current Acceptance Agent agreement. Agreements previously terminated or expired are processed as a new application.

Renewal applications are accepted January through December of the year the current agreement expires. To prevent a lapse in service, Acceptance Agents should submit a renewing application at least 6-months before the agreement expiration date.

For renewal applications received during their authorized renewal period:

If a renewal application is submitted before the start of the renewal period:

Accept and process amended applications year-round.

Except for Item 18, amended applications must be complete. If Item 18 is the only item missing, annotate the programs/activities reflected on the existing RTS record in red ink. Otherwise, return as incomplete, see IRM 3.21.264.5.1.2, Incomplete Applications.

Amended applications require a signed statement explaining the changes such as if applicant is being added or replacing an existing applicant, or if the location is being added or replacing the existing location. If a statement is not provided but the reason for change is clearly showed, then continue processing the application.

Amended applications are placed on the ITIN AA cart with other completed applications (in ascending IM number) for processing by a Lead/Reviewer.

If a business currently approved for participation in the Acceptance Agent program is assigned a new EIN because of an entity change, see IRM 3.21.264.4.9, Changes to Form 13551 , Application to Participate in the IRS Acceptance Agent Program, another Form 13551 reflecting the new EIN is required. Input the F13551 application into RTS as a new application. If the amended box is checked, circle the amended box and check the new box in red ink. See IRM 3.21.264.5.2.4, New Application Processing.

Access the existing EIN and enter a comment using Reason for Change of Other that the entity has changed and a new EIN issued. Include the new EIN in the comment.

A tax compliance check is conducted on the new EIN. Conduct a compliance check on the old EIN and record any previous tax liabilities on the profile sheet and determine if organization pass or fail their suitability.

Any Authorized Representatives listed on the amended application are also subject to the tax compliance and background investigation checks.

A Profile Sheet is completed for any Acceptance Agent application forwarded to KCSPC.

For applications with multiple locations, a separate Profile Sheet is prepared for each location only when the Authorized Representatives are different at each location. Paper clip the Profile Sheets together and assemble the packet as showed by IRM 3.21.264.5.5, Application Documentation Packet. Annotate the top margin of the topmost Profile Sheet with the number of locations associated with the application. Example: "2 locations" .

Profile Sheets are not required for incomplete applications.

Assistors will annotate the Profile Sheet as follows:

If the application packet is reviewed and is being rejected, the Profile Sheet is classified. However, if it is being passed, the Lead/Reviewer will:

If an application could not be entered in RTS because of a duplicate mailing address, etc., create a Profile Sheet from the Acceptance Agent Preliminary screen by entering the correct information and then selecting the Suitability Profile link. Comments can be entered on the Profile Sheet and then printed.

For guidance on IPS SharePoint profile sheet upload, see IRM 3.21.264.5.2.1.1.2.

Except for applications that reflect only one mailing address, each business location on an application is entered as a separate record in RTS.

If a Form 13551 reflects multiple business locations but only one mailing address, input only the location on Line 12 from Page 1 into RTS.

If the same authorized representative(s) are listed for all additional locations, input each location into RTS but only one Profile Sheet for the location on Page 1 is required. Annotate the top right margin of the Profile Sheet with the total number of additional locations.

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Allow 45 days from the due date for processing of the return.

A tax compliance check is conducted on the joint return if the applicant is the secondary tax payer on the account.

All current year individual returns processed after April 15 require an approved extension shown on IDRS as transaction code TC 460). Check for any cross-referenced SSN(s) that may be related to the individual’s SSN.

Returns with disaster freeze codes of "-O" or "-S " may have been automatically extended past the return due date. Refer to the www.IRS.gov home page. Type "Tax Relief in Disaster Situations IRS" in the upper right search window and check the news releases for their location and required due dates.

A required return is considered submitted if there is evidence on IDRS such as "TRDBV shows Unpostable condition(s) that relate to the filing of a tax return, MeF shows an accepted return or TXMOD has a TC 150" .

Individual returns with a freeze code of "-C" had their filing deadline extended because of combat zone service. Type "Extension of Deadlines — Combat Zone Service" in the search window on the IRS web site at www.IRS.gov to determine required due date. Research CC IMFOLE for the Combat indicator on Line 11.

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Exhibit 3.21.264-5 reflects the more common income tax returns, the corresponding Filing Requirement Code (FRC) and Master File Code (MFT) reflected in IDRS and their due dates. If an entity reflects other filing requirements, research IDRS, Document 6209 and IRS website to determine if the return is required for quarterly or annual submission.

Except as showed below, a business or authorized representative’s outstanding liability must not exceed a total of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

An unaddressed balance is a balance that does not meet one of the exceptions listed below.

Review a business or individual return with a fraud penalty adjustment (TC 320) to determine if the penalty was assessed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Regardless of the amount, a fraud penalty must be fully abated or reversed (TC 321) for an individual or business to pass this aspect of their tax compliance check.

If research determines a fraud penalty assessment, review the accuracy of the entry on Item 10 on the Form 13551 .

A business tax compliance check is required for all new and renewal applications with an active/valid EIN. It is not required for amended applications.

A business must pass the tax compliance check to be accepted into the ITIN Acceptance Agent program.

Use IDRS CC INOLES to determine the filing requirements for a business.

Business compliance checks are conducted using tax modules on IDRS.

If IDRS (CC BMFOLI) reflects the IRS has created a Substitute for Return (SFR) for the Business EIN (reflected as SFR under the Posted Return column) and the module falls within the period specified in IRM 3.21.264.5.3.1, notify the Authorized Representative or Owner it is required unless:

If a business does not pass, the application is rejected and returned. See IRM 3.21.264.5.6.4, Business Tax Compliance Failure (Owner). List the specific reasons for the failure in the letter and in the Comments section of RTS (see IRM 3.21.264.5.2.3.

If an EIN is cross-referenced in IDRS to another (parent) EIN, returns for the child entity may have been submitted as part of another. If the EIN fails a component of a tax compliance check but states in a response to the rejection notice the return was filed as part of a parent organization's return, research the parent EIN where possible.

All Authorized Representatives listed on a new or renewal application must pass a tax compliance check of their individual tax liabilities. Authorized representatives being added to an existing/approved ITIN Acceptance Agent agreement also must pass a tax compliance check of their individual tax liabilities.

A compliance check is not required for individuals listed only as a Primary or Alternate Contact on the Form 13551 .

If an application has multiple Authorized Representatives, conduct the tax compliance on each. If an individual fails the check:

Individual compliance checks are conducted using tax modules on IDRS (MFT 30).

For an application that lists only one authorized representative who is also listed as the principal, partner or owner; If they do not pass their tax compliance check, the application is rejected and returned using Letter 4961, Rejection for Unresolved Tax Compliance Issue - Business/Owner.

For an application that reflects only one authorized representative who is not the principal, partner or owner and they fail their individual suitability check, the application is rejected and returned using Letter 4958, Rejection - Suitability for Authorized Representative and Letter 4959, Rejection for Individual Suitability - Owner.

For an application that contains multiple Authorized Representatives and at least one passes their individual tax compliance check while the other(s) do not, process the application with just the representative(s) who passed.

If during the course of processing an Acceptance Agent application, research reveals an Authorized Representative is listed on another existing/approved application under a different EIN, conduct (new) tax compliance check.

If IDRS (CC IMFOLI) reflects the IRS has created a Substitute for Return (SFR) for the taxpayer (reflected as "SUBST4" under the Posted Return column) and the module falls within the period specified in IRM 3.21.264.5.3.1, notify the Authorized Representative it is required unless:

If IDRS reflects a Master File Tax Account Code 13 for an EIN (CC BMFOLI) or MFT 55 for an individual (CC IMFOLI), research the tax module to determine if one of the penalties showed in the table below was assessed (TC 240) but not reversed by a TC 241 or TC 240R.
Miscellaneous civil penalties (Transaction Code (TC) 240) greater than or equal to $1,000.00 for the last three years for the following civil penalty reference numbers: 549, 616, 618, 624, 626, 627, 628, 630, 631, 633, 634, 635, 645, 650, 665, 666, 667, 668, 670, 671, 672, 673, 686, 692. When TC 241 with penalty code 02 is assessed, the miscellaneous civil penalty does not apply.

If a tax module reflects one of the first 8 listed above PRN, review the accuracy of the entry for the Authorized Representative listed on Item 10 on the Form 13551.

Do not reject a Form 13551 solely for assessment of a Preparer Penalty. If penalty's liability has been paid in full or is addressed in IRM 3.21.264.5.3.2 as an exception, forward the application to the Kansas City Submission Processing Service Center (KCSPC) for processing. However, if penalty has not been addressed and exceeds the liability threshold showed in IRM 3.21.264.5.3.2, the application is rejected.

Fingerprint cards (FPC) identified for processing by the FBI are controlled with an Excel spreadsheet by an e-Help Desk clerk. The ITIN Fingerprint card Tracking spreadsheet is located on the web site "S-Drive" .

The ITIN Fingerprint card Tracking spreadsheet is updated when Fingerprint card are submitted to the FBI, when results are received, and if there was information (data) or no information (no data).

At the beginning of each month, the e-Help Desk clerk will e-mail a copy of the spreadsheet to the Program and Management Analyst in EPSS.

If an authorized representative passes the tax compliance checks but requires background investigation check, the assistor will:

The Lead/Reviewer will review the assistor’s recommendation and take the following actions:

Daily, a designated e-Help Desk clerk or assistor will review the folders in the Fingerprint card basket and process them by the Automated Electronic Fingerprint (AEF) system.

Fingerprint card processing results include:

If Fingerprint card for multiple Authorized Representatives are processed, include the name of the correct individual when Comments are entered in RTS. Example: "Fingerprint card processed for Fisher Brown-no data found" or "Fingerprint card processed for Robin Falcon-data found" . Do NOT include the actual activity. Forward the application to the Kansas City Submission Processing Center (KCSPC) once all results are received.

If an application is being returned to an applicant because it is incomplete, assemble it as follows: Staple together:

Behind the assembled packet, paper clip any Fingerprint card received with the application or if a Fingerprint card is being included as part of the incomplete letter.

Behind the packet returning the Form 13551 to the applicant include:

Include the envelope in which the application was received, lead or reviewer may determine recommendation other than incomplete.

If the application contains multiple Authorized Representatives and at least one of them failed their suitability check, place the following documents of the failed applicant(s) at the top-most documents in the folder. Except for any Fingerprint card being returned, staple the documents together Paper clip the Fingerprint card behind the stapled packet.

If the application included an authorized representative requiring a background investigation by the FBI, place Fingerprint card as the next/top most document.

Except for applications being returned as being incomplete, after any rejection letters and/or Fingerprint card, assemble the packet being sent to Kansas City Submission Processing Center (KCSPC) by stapling the following documents together:

Behind the assembled KCSPC packet, paperclip the following:

For applications being rejected, staple the following documents together in the packet being sent to the applicant:

Refer to the table below for actions for correspondence that is returned as undeliverable mail:

Assemble a rejection packet by paper clipping the following documents together:

For amended applications adding a new location or for a miscellaneous change, staple together:

Assemble a review packet by paper clipping the following documents together:

Letter 4963, Returned for Incomplete Application is used to return an application that is incomplete or missing information.

A list of various reasons for returning the application is included with Letter 4963.

If Fingerprint cards are needed, include 2 blank cards with Publication 5173, Acceptance Agent Fingerprint Card Stuffer for each applicant requiring a background investigation check.

If appropriate, include paragraphs indicating any business tax compliance check failures. If one or more of the Authorized Representatives failed their suitability check, include a statement to that affect. However, do not include the name of any authorized representative that failed nor the specific reason for the suitability failure.

Update the Incident Management (IM), see IRM 3.21.264.5.2.1.2 and attach a copy of the letter(s) to the IM.

A Lead will review the packet (see IRM 3.21.264.5.7) and:

If an application was previously returned for missing documentation or incomplete information and the response is not received within 30 days of the date of the incomplete letter, the application is processed as a new application. If an application is received within 30 days but the applicant failed to provide the requested missing information or they did not resolve a suitability/tax compliance issued, use Letter 4956, Rejection - Fail to Provide Information in 30 Days, to return application.

If the application is entered in RTS:

Assemble the rejected packet as showed in IRM 3.21.264.5.5.3, Rejected Application Documentation.

Update the Incident Management (IM), (see IRM 3.21.264.5.2.1.2) and attach a copy of the rejection letter to the Incident.

Place the application folder and rejection letter on the correct ITIN cart in ascending Incident Management (IM) sequence number.

A Lead will review the packet, see IRM 3.21.264.5.7, Quality Review and:

If an application is received outside the renewal period (in a year prior to the agreement expiration date) or during the moratorium period and is not an amended application, it is returned to the applicant. Use Letter 4965, Returned for Submission Outside of Renewal Period.

Before returning the application, review it for completeness or missing documents. If information is incomplete or missing, include the paragraph reflecting the incomplete or missing item using the reasons in Letter 4963, Incomplete Application Variable Responses or appropriate comment(s).

Access the application in RTS and enter an "Other" comment that a renewal application was received outside of the renewal period and returned to the applicant.

Update the Incident Management (IM), see IRM 3.21.264.5.2.1.2, Incident Management (IM) Updates. Enter comment that the application was received and attach a copy of the letter to the Incident.

Place the application folder and rejection letter on the right ITIN cart in ascending Incident Management (IM)sequence number.

A Lead will review the packet, see IRM 3.21.264.5.7, Quality Review and:

Notify the business owner their application was rejected because of business tax and/or individual (if owner is the sole authorized representative) tax compliance issue using Letter 4961, Rejection for Unresolved Tax Compliance Issue - Business/Owner.

Update RTS:

Assemble the rejected packet as showed in IRM 3.21.264.5.5.3, Rejected Application Documentation.

Update the Incident Management (IM), see IRM 3.21.264.5.2.1.2, Incident Management (IM) Updates. Enter comment that the application was rejected because of a business tax compliance failure. Attach a copy of the letter to the Incident.

Place the application folder and rejection letter on the right ITIN cart in ascending Incident Management (IM) sequence number.

A Lead will review the packet, see IRM 3.21.264.5.7, Quality Review and:

If an application is received within 30 days that was previously rejected for a tax compliance issue, research IDRS to determine if issue has been resolved and posted to master file. If it has not and the resubmitted application does not include a copy of the missing return(s), an IRS notice indicating they were not liable for them or a statement from the owner that they contacted the Business and Specialty Customer Service office and were informed they were not liable, reject the application using Letter 4956, Rejection - Fail to Provide Information in 30 Days.

See IRM 3.21.264.5.6.2, Failure to Respond within 30 days or Provide Missing Information.

If the Form 13551 was signed by the owner, partner or corporate officer who is not the authorized representative who failed their tax compliance check, use Letter 4959, Rejection for Individual Suitability - Owner, to notify the business owner their application (or an individual on the application) was rejected because of an individual tax compliance or other suitability issue.

Do not disclose the name of the authorized representative(s) who failed the suitability nor the reason to the owner.

Update RTS:

Assemble the rejected packet as showed in IRM 3.21.264.5.5.3, Rejected Application Documentation.

Update the Incident Management (IM), see IRM 3.21.264.5.2.1.2, Incident Management (IM) Updates. Enter comment that the application was rejected because of individual suitability failure and attach copy of the letter to the IM.

Place the application folder and rejection letter on the correct ITIN cart in ascending IM sequence number.

A Lead will review the packet, see IRM 3.21.264.5.7, Quality Review and:

Letter 4958, Rejection - Suitability for Authorized Representative, is used to notify the authorized representative they cannot participate in the Acceptance Agent program because of an individual tax compliance failure, or the citizenship or date of birth on the application does not match IRS records, or they reside in the U.S. but do not have an Social Security Number (SSN) or their PTIN is expired, inactive, suspended, revoked or reflects they are deceased.

Mail letters concerning individual suitability issues only to the Authorized Representative with the issues using their home address showed on the Form 13551.

Update Real Time System (RTS):

Assemble the rejected packet as showed in IRM 3.21.264.5.5.3, Rejected Application Documentation.

Update the Incident Management (IM), see IRM 3.21.264.5.2.1.2, Incident Management (IM) Updates. Enter comment that the application was rejected because of an individual suitability failure and attach a copy of the letter to the Incident.

Place the application folder and rejection letter on the correct ITIN cart in ascending Incident Management (IM) sequence number.

A Lead will review the packet, see IRM 3.21.264.5.7, Quality Review and:

Use Letter 4960, Rejection for Previous Termination, for an application previously rejected or received from an EIN whose agreement was terminated by the ITIN Policy Section. Letter 4960 will also be used when applicant entries on Form 13551 do not meet program requirements (e. g., Line 15a is less than five). Continued review and tax compliance checks will not be performed on applications that do not meet program requirements. IPS may terminate application for several reasons (i.e., Compliance Review, Inactivity and Missing Forensic Document Training Certificate). If the eligibility date has been met, process the application. See the eligibility date requirements below:

Enter a comment in RTS that another application was received but returned because the eligibility period had not expired.

Assemble the rejected packet as showed in IRM 3.21.264.5.5.3, Rejected Application Documentation.

Update the Incident Management (IM), see IRM 3.21.264.5.2.1.2, Incident Management (IM) Updates. Enter comment that the application was rejected because of a previous rejection or termination and attach a copy of the letter to the IM.

Place the application folder and rejection letter on the correct ITIN cart in ascending Incident Management (IM) sequence number.

A Lead will review the packet, see IRM 3.21.264.5.7, Quality Review and:

If application contains multiple authorized representatives and at least one passes their suitability check but another fails because their Fingerprint card could not be processed, the lead/reviewer will:

If the application contains one or more Authorized Representatives but will not pass because none of their Fingerprint cards could be processed, the lead/reviewer will:

If the Fingerprint card for an authorized representative cannot be processed by the FBI and there is not a second Fingerprint card in the folder, return the application and rejected Fingerprint card using Letter 4954, Fingerprint Card Rejected by FBI.

AA/CAAs must complete and submit an amended Form 13551 by official mail to Austin e-Help Desk address in the application instructions to make changes to the originally submitted application. A change is considered any of the following:

The clerk will verify receipt of the amended application from the Austin e-help desk against Form 3210, Document Transmittal, acknowledge receipt of Form 3210 (sign), return part 3 to the originating office, and keep a copy for one year. Applications are then worked by Kansas City Submission Processing Center (KCSPC) tax examiners. The tax examiners will determine the correct action to take, annotate the chronology of changes and send Letter 5616, Amended Acceptance Agent Application Response, to the Acceptance Agent confirming the date changes were completed. Once completed the file is returned to the clerk to re-file in the correct cabinet.

Applications may be rejected for the following reasons:

Maintain rejected applications in storage for one year.

Before destroying rejected applications, remove any original forensic documentation training certificates from the rejected application files and return the certificate(s) to the applicant at the mailing address that is listed on Form 13551, Application to participate in the IRS Acceptance Agent Program.

All remaining information in the rejected application file should be treated as classified waste.

Only the ITIN Policy Section (IPS) can terminate an agreement for the following reasons:

IPS will forward a copy of the terminated agreement letter to Kansas City Submission Processing Center (KCSPC). KCSPC clerks will take the following actions;

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

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

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

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

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

If an application is returned within 30 days that was previously rejected for a tax compliance issue but IDRS reflects the issue has subsequently been resolved or applicant attaches any missing returns or a letter explaining they were not liable for the missing return:

If a previously rejected application is received after 30 days of the date of the letter, process the application as "new" , (see IRM 3.21.264.5.2.4) including complete/new tax compliance checks on both the business and all authorized representative (see IRM 3.21.264.5.3).

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

See IRM 3.21.264.7.3.1 to prevent a "duplicate record" notice when the new record is submitted.

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