New Rule for Registration of Web Sites with the IRS

The IRS has established new e-file rules to enable it to more quickly identify fraud schemes including phishing. These new IRS e-file rules apply to all Authorized IRS e-file Providers, including Online Providers, Intermediate Service Providers, and Electronic Return Originators (EROs) that obtain taxpayer information via the Internet directly or through third parties in order to e-file federal returns.

Providers must submit to the IRS by September 10, 2007 an Excel spreadsheet that has been encrypted using WINZIP 9 with password protection. The spreadsheet must include the following information:

1. An EFIN for the Provider;
2. The name of a Principal or Responsible Official shown on the e-file application for the EFIN; and
3. The Uniform Resource Locators (URLs) of all web sites that:
   a) The Provider uses for e-file of federal returns;
   b) Are portals or allow access to the Providers' online e-file software: or
   c) Are used to obtain taxpayer information for the purpose of preparing and e filing federal returns 

The Principal or Responsible Official must submit the excel spread sheet and the password via separate email messages to *W&I EfileUrlReg.

In the future, Providers are required to submit this information to the IRS prior to the website being accessible on the Internet, and are further required to submit to the IRS, within three (3) business days, any changes to previously provided information. 

Failure to provide the required information timely and accurately may result in the IRS, its agents or the Treasury Inspector General for Tax Administration (TIGTA) shutting down and seizing the contents of non-validated websites that appear to be engaging in fraudulent schemes.

Also an Authorized IRS e-file Provider that fails to comply with these IRS e-file rules may be suspended or expelled from participation in IRS e-file in accordance with Revenue Procedure 2007-40, in IRB 2007-26, June 25, 2007 and Publication 3112, IRS e-file Application and Participation. 

For additional information see the Frequently Asked Questions (FAQs).

Any questions regarding this information may be emailed to *W&I EfileUrlReg.   
 
Privacy Act Statement
 
The authority for requesting this information is 5 U.S.C. 301.

The primary purpose for requesting the information is to identify legitimate web sites for online filing in order to protect taxpayers from fraudulent sites that may collect information for identity theft and or theft of refunds.  This information may be used by TIGTA to identify and deactivate web sites that are engaging in fraudulent schemes. 

If a Provider does not provide information promptly, TIGTA may deactivate web sites associated with the Provider because the URL, domain name, and company name combination have not been reported as legitimate.

IRS may disclose pertinent information to appropriate Federal, state, or foreign agencies or instrumentalities responsible for investigating or prosecuting the violations of, or for implementing, a statute, rule, regulation, order, or license, where the disclosing agency becomes aware of a violation or potential violation of civil or criminal law or regulation or licensing requirements.

Providing all of the information is mandatory.

If you do not provide all or part of the information in a timely manner you may be suspended or expelled from participation in IRS e-file in accordance with Revenue Procedure 2007-40, in IRB 2007-26, June 25, 2007 and Publication 3112.  If you willfully provide fraudulent information, you may be subject to prosecution.