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, pass. EPPM replaced RICS for reviewing theses identified EFINs received from RAAS. Proc. Check to see if the date of birth matches. Referring organizations should share this information and the circumstances surrounding the misuse with EPSS as early as possible. An enrolled agent may submit a copy of a current active enrollment card issued by the IRS or provide their enrolled agent number. Providers need an EFIN to electronically file tax returns. When the firm, Principal or Responsible Official has resolved the suitability issue(s) prior to completing their suspension period, the applicant may reapply. If no new address is provided, check the "Business Address" on the application. No new EFIN has been issued follow steps 5 b. thru 5 d. When a RICS Data Breach Referral is received, inactivate the EFIN and assign a new EFIN after HRA authentication. If it is unable to assign one due to unavailability within the given ULC, a case will be generated in the "E-file Application Review" workgroup, with the business rule "Unavailable EFIN" . Once the application is submitted and required documentation is received, suitability will be completed. A tracking number is assigned when the user selects save or continue. When working Initial appeals and the decision is to pass the appeal, move suitability to "Pass" , provider option(s) to "accepted" , assign EFIN and manually subscribe individual(s) to Rap back. The case must be brought to the attention of the second line reviewer for approval. On the Form 14628, Initial Suitability Recommendation, assistors must notate any returns not filed, liabilities not addressed and assessed fraud penalties. When an individual who is subscribed to Rap Back is no longer in the program, a "Subscription Cancellation" must be processed. The case is now closed. If the Provider needs to have an EFIN dropped because the location is no longer in business or active in e-filing, it selects "Close Office" after logging into the specific application. If correspondence or a phone call is received, and the application comments indicate the EFIN has been inactivated because of undeliverable mail: Update the application with the current information the provider has given (e.g., new address). Providers use electronic filing publications, such as Publication 3112, IRS e-file Application and Participation, which are available at IRS.gov, as their primary source of guidance. 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 sanction decision. Proc. Filing taxes can be complicated, and often requires you to have information on hand that you might not have expected to enter. Responses are merely replies to the identified issue(s) and a request for resolution on the information. Currently Not Collectible accounts (TC 530) with the following closing codes: 03, 09, 10, 12, 13, 37, 38 and 39.
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