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Part 3. Submission Processing

Chapter 42. Electronic Tax Administration

Section 8. e-services Procedures for Help Desk Assistors

3.42.8  e-services Procedures for Help Desk Assistors

3.42.8.1  (10-01-2008)
e-services Overview

  1. e-services is a suite of web-based products that allows tax professionals, financial institutions, state agencies and other qualified business partners to conduct business with the IRS electronically. These services are available 24 hours a day, 7 days a week from any computer with an Internet connection. e-help Desk assistors are responsible for providing quality service to customers who may encounter problems or need information about e-services.

3.42.8.1.1  (10-01-2008)
e-services Products

  1. e-help Desk assistors provide support for the following e-services products:

    • Registration – allows users to create an online account, which is the first step in gaining access to IRS electronic products.

    • Preparer Tax Identification Number (PTIN) Application – allows a paid tax professional to apply for and receive a PTIN online. A PTIN can be used by the tax preparer instead of his or her Social Security Number (SSN) on the returns he or she prepares. The application can also be used to look up a forgotten PTIN or reissue a PTIN card.

    • e-file Application – enables users to apply to become Authorized IRS e-file Providers.

    • Taxpayer Identification Number (TIN) Matching Application - allows payers of income subject to backup withholding to apply for the TIN Matching Program.

    • Taxpayer Identification Number (TIN) Matching Program – allows authorized users to match TINs and names directly against IRS records.

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

    • Electronic Account Resolution (EAR) – allows users to make inquiries regarding a taxpayer's account (provided they have a valid Power of Attorney on file).

    • Transcript Delivery System (TDS) – allows users to electronically request and receive transcripts, and wage and income documents for a taxpayer's account (provided they have a valid Power of Attorney on file).

      Note:

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

3.42.8.2  (09-11-2007)
Taxpayer Advocate Service

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. TAS helps individual and business taxpayers resolve problems with the IRS by:

    • Ensuring that taxpayer problems not resolved through normal IRS channels are promptly and impartially handled.

    • Assisting taxpayers who are facing hardships.

    • Identifying issues that impact taxpayer rights, increase taxpayer burden or otherwise create problems for taxpayers, and brings these issues to the attention of IRS management.

  2. In general, the e-help Desk does not answer account-specific questions (i.e., calls received regarding individual tax accounts). If, however, during a taxpayer contact, it appears a hardship situation may exist, and the e-help Desk assistor cannot resolve it the same day, complete Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and refer the issue to TAS. See IRM 13.1.7.2, TAS Case Criteria, for more information.

  3. There is a Service Level Agreement (SLA) between the (TAS) and the Commissioner, Wage and Investment (W&I) Division, as well as SLAs within the other Operating Divisions. These agreements outline the procedures and responsibilities for the processing of TAS casework when the authority to complete the case transactions rests outside of TAS. The W&I SLA is available at: http://tasnew.web.irs.gov/index.asp?pid=865

  4. TAS emphasizes the polite and respectful treatment of taxpayers and practitioners by IRS employees. See IRM 3.42.7.7.2, Telephone Etiquette, for e-help Desk policies.

3.42.8.3  (09-11-2007)
Disclosure

  1. The Office of Disclosure administers the provisions of IRC § 6103, "Confidentiality and disclosure of returns and return information." All IRS employees are responsible for ensuring that taxpayer confidentiality is protected and tax records are properly safeguarded and disclosed only as provided by law.

  2. e-help Desk assistors must take measures to prevent the unauthorized disclosure of prohibited information when providing support to e-services users. When giving information, confirm the identity of the person you are speaking to on the telephone. Verify that the caller is authorized to receive the information. Disclose only what is necessary when giving information to third parties.

  3. See IRM 3.42.7.2.1, Office of Disclosure, for additional information on e-help Desk disclosure procedures. In addition, see IRM 3.42.7.7.4, Authentication and Authorization Guidelines. This section and the subsections that follow provide specific guidance for authenticating callers to the help desk including e-services users.

  4. Complete information on Disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, may be found in IRM 11.3, Disclosure of Official Information. You may also contact your local Disclosure Manager for guidance.

3.42.8.3.1  (10-01-2008)
Authorized Users

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

  2. e-services products can be accessed by five categories of authorized users:

    • Principal – a sole proprietor or a corporate officer such as a President, Vice President, Secretary, Treasurer or Partner. Principals are the individuals within the firm held legally responsible by the IRS for the activities of the firm.

    • Responsible Official – an individual designated by a Principal to perform specific duties of a Principal. In TIN Matching, this includes modifying an existing TIN Matching application.

    • Delegated User – an individual in the firm who has been authorized to perform duties for which they have been granted authority. Delegated Users with Principal Consent authority may add other users to the application. In TIN Matching, they are authorized to utilize the product on behalf of the firm. However, they cannot access the TIN Matching application.

    • Authorized Agent – an individual in another firm who has been authorized to perform TIN Matching on clients of the payer.

    • Reporting Agent – an accounting service, franchiser, bank or other person who complies with Rev. Proc. 2007-38 and is authorized to prepare electronically Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return;Form 941, Employer's Quarterly Federal Tax Return; and Form 944, Employer's Annual Federal Tax Return, for a taxpayer. Reporting Agents sign all of the electronic returns that they file with a single Personal Identification Number (PIN) signature.

3.42.8.3.1.1  (09-11-2007)
Caller Authentication

  1. IRM 3.42.7.7.4.2, Authentication / Authorization Matrix for e-services (Other Than e-file Application), gives procedures to verify that callers are who they say they are.

  2. Occasionally, a caller may contact the e-help Desk using the login credentials of someone else in the company. If you determine that a caller has accessed the system using another user's login, take the following actions:

    1. Advise the caller that this is a security violation and that the login ID is a personal login, not a company login.

    2. Ask to speak to the person who owns the login credentials.

    3. If the owner of the credentials comes to the phone, address the issue, and close the e-case.

    4. If the owner of the credentials does not come to the phone, advise the caller that you must terminate the call. Ask them to have the owner of the login credentials call the e-help Desk. Close the e-case and transfer the e-case to the lead for review.

      Note:

      After review, the lead will transfer the case to the Analyst Registration Provider Group who will monitor the worklist and follow-up with the user.

3.42.8.3.1.2  (10-01-2008)
Identity Theft

  1. Identity theft occurs when one person uses another person's personal information to take on that person's identity. Identity theft is much more than misuse of a Social Security Number (SSN); it can also include credit card and mail fraud. If a caller asserts that they have been the victim of identity theft, they must provide the following documentation in order to resolve any issues as it relates to their e-services account:

    1. Authentication of Identity – a copy of a valid U.S. federal or state government-issued form of identification (e.g., driver's license, state identification card, Social Security card, passport, etc.).

    2. Evidence of Identity Theft – a copy of a police report or Affidavit of Identity Theft filed with the Federal Trade Commission.

  2. Once the customer has provided the required documentation, elevate the e-case with the documentation to the lead or manager. The lead or manager will verify that this is an actual identity theft case. The lead or manager will immediately transfer the e-case to the Analyst Registration Provider Group. They will determine if the Registration Record needs to be Revoked.

  3. See IRM 3.42.7.2.4,Identity Theft and Incident Management,for additional information.

3.42.8.3.1.3  (10-01-2008)
Compromised Account

  1. A compromised e-services account means that information [i.e., Username, Electronic Filing Identification Number (EFIN), or PTIN] may have been obtained by an unauthorized user. In the event of a compromised e-services Username, EFIN and/or PTIN, the customer should call the e-help Desk and state their concerns. Open an e-case, document it with pertinent data, and do the following:

    1. e-services Username – On the Registration Record of the compromised Username, in the Comments box, state the customer's concerns and include the date, e-case number and your SEID. Transfer the e-case to the Analyst Registration Provider Group.

    2. EFIN – Drop the EFIN (and ETIN, if applicable) and assign a new one. If the dropped EFIN was entitled to incentive products, the employee will need to manually activate them. See IRM 3.42.10.15, Authorized IRS e-file Providers, Compromised EFIN, for more details.

    3. PTIN – Delete the PTIN, add comments as to why the PTIN is being deleted, include e-case number. Assign a new PTIN and send a new card.

3.42.8.4  (09-11-2007)
Accessing e-services

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

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

3.42.8.4.1  (09-11-2007)
Employee User Portal (EUP)

  1. The Employee User Portal (EUP) is a Web hosting infrastructure. It supports an Intranet portal that allows IRS employees to access business applications and data [e.g., Integrated Financial Services (IFS), e-services, and Modernized e-file (MeF)]. Employee's registration and authentication is required. The EUP communicates with backend application systems (modernization and legacy) via Application Message and Data Access Service (AMDAS). The EUP infrastructure is located at the Enterprise Computing Center in Martinsburg (ECC-MTB).

  2. To access the EUP, you will need the following information:

    • Standard Employee IDentifier (SEID). If you do not know your SEID, locate it using the Discovery Directory at http://shadow2a.directory.enterprise.irs.gov:2080/discovery?

    • Appropriate e-services roles. Obtain these from your manager. Request the roles through the online 5081 at https://ol5081.enterprise.irs.gov:8443/

3.42.8.4.2  (10-01-2008)
Registered User Portal (RUP)

  1. The Registered User Portal (RUP) is the IRS Internet portal that allows registered individuals to access selected tax data and other sensitive applications. Registration and login authentication are required for registered individuals. Self-authentication with shared secrets is required when first registering. User interactions are encrypted from the user's workstation or system to the portal. The RUP also supports the exchange of bulk files of information with the IRS. The RUP communicates with backend application systems (modernization and legacy). Two identical RUP infrastructures are located in Sterling, VA and Chicago, IL.

  2. There are four incidences when the customer will be locked out of the RUP. If any of these incidences occur, do the following:

    1. If the customer is attempting to register and fails too many times, the customer will be "locked out" of the system. Advise the customer that they should wait two business days before attempting to register again.

      Note:

      e-services Technical L2 staff can run a query in the Third Party Data Store (TPDS) database to determine if customer is indeed locked out.

    2. If a registered customer attempts the "Forgotten, Lost or Expired Password or PIN" procedure, and fails too many times the customer will be "locked out" of the system. Advise the customer that they should wait two business days before attempting to repeat the procedure.

      Note:

      You should see a statement on their Registration Record which indicates: "The user's Taxpayer Identification Number is currently locked out."

    3. If a registered customer attempts to log in with their Username and uses the wrong password too many times, the system will automatically "lock out" the customer for a short time. Advise the customer to allow 15 minutes for the system to unlock before attempting to log in again.

      Note:

      There is no way to verify this lock out.

    4. If a registered customer is attempting to reset their account (password) on the RUP and is either using an incorrect Adjusted Gross Income (AGI) and/or AGI year and/or PIN too many times, the system will automatically "lock out" the customer . Advise the customer to allow 60 minutes for the system to unlock before attempting to reset their password again.

      Note:

      The customer should have received a message that their account is locked. In addition, you should see on their Registration Record "lockout" as the Registration Status. This status indicator will remain until they have successfully reset their password.

3.42.8.5  (10-01-2008)
Registration

  1. Registration is the first step in using e-services. The registration process is a one time process where users enter information about themselves, also known as "shared secrets" . The secrets are matched against IRS records, and gives the IRS a level of assurance that the registrant is who they say they are. To become a registered user, the customer must provide the following:

    • Legal Name

    • Taxpayer Identification Number (TIN) – This may be an SSN or an Individual Taxpayer Identification Number (ITIN).

    • Their AGI and AGI year from either of the last two years' tax return (Form 1040, 1040A, etc.). The AGI must match the amount entered on the taxpayer's original return prior to any amendments and/or adjustments.

    • Date of Birth (DOB)

  2. During the registration process, the customer must create the following:

    • Username

    • Password

    • Five-digit numeric PIN

    • A private, personal fact to use later to recover a forgotten Username

  3. Passwords expire every 180 days.

  4. An on-screen acknowledgement confirms that the customer has successfully completed the initial registration process. However, for security purposes, a Confirmation Code is mailed to the user's home address and should be received within 5 to 7 days. This Code must be used to complete the registration process.

3.42.8.5.1  (10-01-2008)
Confirmation Code Inquiries

  1. The registrant must return to the e-services system and enter the Confirmation Code to complete the registration process within 28 days after initial registration. If registration is not completed within 28 days, the user must create a new password through the "Expired, Forgotten or Lost Password or PIN" link. This will generate a new Confirmation Code and restart the 28 day time frame. See the figure below for Confirmation Code scenarios:

    Figure 3.42.8-1
    If ... Then ...
    The customer did not receive the Confirmation Code Ask the customer how long ago they completed the online registration process.
    More than seven business days have passed since registration Verify that the correct mailing address is on file by checking their Registration Record.
    The address is correct and the 28 days have already expired Walk the customer through the expired password process.

    1. Verify the Username on Maintain Registration before going through the expired password process.

    2. Refer the customer to Registration Services > Expired, Forgotten or Lost Password or Pin.

    3. Explain to the customer that they will receive a new Confirmation Code in the mail within 5 to 7 days.
    The address is correct and the 28 days have not expired Transfer the e-case to e-services Technical L2 Provider Group. They will look up the code and call the customer.
    The address is incorrect and the 28 days have not expired Inform the customer that if they change their address while completing this form, they are also changing the address of record with the IRS. This will affect where tax forms are sent, as well as generate a change of address notice to the user. Transfer the e-case to the e-services Technical L2 Provider Group. They will call the customer with the Confirmation Code.
    The Confirmation Code is invalid or expired Verify that the Confirmation Code is being typed exactly as it is in the letter. Ask for the customer's Username, and look up their Registration Record on the "EUP > esrv-REG > Maintain Registration" . Make sure registration is still in "New" status. If it has expired, have the customer do the expired password procedure. If it has not expired, transfer the e-case to e-services Technical L2 Provider Group. They will look up the code and call the customer.

    Confirmation Code Inquiries

3.42.8.5.2  (09-11-2007)
Failed Attempts

  1. Some customers request assistance with Registration because they have been unsuccessful completing the process on their own. First, search the Registration Record to see if the customer has already registered. To search the Registration Record, follow these steps:

    1. Log on to the EUP

    2. Click on esrv-REG role

    3. Click on Maintain Registration

    4. Enter SSN or ITIN

    5. Click Submit

    If you find that the customer is already registered, help the customer use the "Expired, Forgotten or Lost Password or PIN" procedure.

  2. If a previous registration is not found, compare the information the customer is using with the Social Security record by using IDRS Command Code (CC) INOLE.

    Figure 3.42.8-2

    If ... Then ...
    The Social Security name control and DOB of the customer matches the information that the customer gives Determine if the customer has filed a return in the last two years by using CC RTVUE. Check their AGI and compare it against what they are using in Registration.
    The customer has not filed a tax return in the last two years due to residency Determine if the customer has been a resident in a U.S. Territory such as Puerto Rico or the Virgin Islands for which they had no filing requirements.
    The customer has not filed a tax return in the last two years due to Identify Theft Determine if the customer has a new SSN due to recent Identity Theft
    The customer has been a resident in a U.S. Territory for which they had no filing requirement, or they have a new SSN due to recent Identity Theft Document the e-case with the customer's contact information (i.e., Name, SSN or ITIN, DOB, phone number and the best time to call, and e-mail address) if not already in the e-help Support System (EHSS). Transfer the e-case to the Analyst Registration Provider Group.
    The customer has not been a resident in a U.S. Territory for which they had no filing requirements, and has not received a new SSN due to recent Identity Theft Advise the customer that they must file a return to be eligible to use e-services even if they do not have a filing requirement because of disability, income level, or other lawful reasons.
    The customer is using an incorrect AGI Using CC RTVUE, give the correct one after authenticating their identity. Refer to IRM 21.1.3.2.3, Required Taxpayer Authentication.
    The customer is using a current year AGI Ensure the return is fully processed. If not, the customer must use the prior year AGI.
    All of the information matches, but the registration continues to fail

    • Ensure that the customer is putting their SSN into the TIN field. Some customers will put either an Employer Identification Number (EIN) or a PTIN into the TIN field.

    • Assume the customer is "locked out" of the system. Advise the customer to wait two business days before trying again.

      Note:

      You can send the e-case to e-services Technical L2 Provider Group who will verify the lock-out.

    Registration Issues

3.42.8.5.3  (10-01-2008)
Invalid Username, Password or PIN

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

  2. Look at the e-services registration page and click on the "Password Rules" link to see the full list of rules.

    Note:

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

3.42.8.5.4  (10-01-2008)
Password Notifications

  1. e-services passwords expire every 180 days. Upon logging into e-services, users will begin receiving a password expiration warning twelve days prior to expiration. The system will prompt users to change their password. In addition, ten days prior to expiration an e-mail will be sent alerting them that their password is about to expire. If the customer states they never received the e-mail notification:

    • Verify the e-mail address on their Registration Record. (If it is not correct, update the e-mail address.)

    • Advise the customer to check their "Junk Mail" folder for the IRS e-mail.

    • Advise the customer to add the "irs.gov" domain to their safe list.

3.42.8.5.5  (09-11-2007)
Unlocking an Expired Password

  1. If the customer did not change their password prior to the expiration date, and they remember their old password and PIN, the system will allow them to unlock their expired password. Advise them to do the following:

    1. Login to e-services with their Username and old password.

    2. Input their AGI , AGI year and existing PIN (if PIN is unknown, they must use the "Expired, Forgotten or Lost Password or PIN" link).

    3. Re-enter old password and create a new password. (Changing the PIN is optional.)

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

    Note:

    If they have forgotten their password, they must use the "Expired, Forgotten or Lost Password or PIN" link and wait for a Confirmation Code to come in the mail.

3.42.8.5.6  (10-01-2008)
Change Password Feature

  1. The "Change Password" feature will be used when the customer wants to voluntarily change their password or when they receive an e-mail notification advising them their password is about to expire.

    Note:

    Users do not have to reconfirm their registration if they change their password prior to the expiration date. In addition, they do not have to change their PIN when changing their password.

  2. The most common problem a customer will have using the change password feature is the "invalid password" message. Users must change their current password by at least 20 percent and follow all the other password rules. To view a complete set of password rules, do the following:

    1. Click on the e-services Registration page.

    2. Click on the "Password and PIN Rules" link.

  3. Sometimes customers have difficulty in changing their password even with the assistor giving step-by-step instructions. Should the customer become irate or you cannot successfully walk them through the process, do the following:

    1. Logon to the EUP.

    2. Select "esrv-REG" role.

    3. Go to "Maintain Registration" .

    4. Retrieve their Registration Record by their TIN or Username.

    5. Authenticate the customer. Refer to IRM 3.42.7.7.4.2, e-help Desk, Authentication Matrix for e-services.

    6. Click the "Reset Password" button.

    7. Enter a new password in the Password and Confirm Password fields.

      Note:

      Make it simple (e.g., abcd1234).

    8. Document actions taken in Comments box, include date, e-case number and SEID.

    9. Click "Submit" .

    10. Ask the customer to log into e-services and use the startup password that you provided.

    11. The system will prompt them to create a new password. Assist them if they need help.

3.42.8.5.7  (09-11-2007)
Forgotten Password

  1. The "Expired, Forgotten or Lost Password or PIN" feature should be used when the customer does not remember their password, their password has expired, or when they fail to confirm their registration within the allotted time frame. Make sure the customer is using their correct Username before directing them to the "Registration Services > Expired, Forgotten or Lost Password or PIN" link.

    Note:

    e-help Desk assistors do not have access to e-services passwords. Therefore, if a user forgets his or her password, please advise them to initiate a new password. Advise customer: If they know their current PIN, it is not necessary to create a new PIN, however, they cannot leave those fields blank. They can repeat their same PIN.

3.42.8.5.8  (09-11-2007)
Usernames

  1. If the customers have forgotten their Username, verify their identity by doing the following:

    • Click on the EUP "Maintain Registration" link.

    • Using their TIN, pull up the Registration Record.

    • Go to "Question to Recover Lost Username" .

    • Ask the question.

    • If the customer answers correctly, provide the Username.

    • If the customer answers incorrectly, additional authentication is required. You will need to verify the following information: The customer's complete name, DOB and complete address including city, state and zip code prior to providing the Username.

    Note:

    If the customer cannot correctly answer the additional authentication information correctly, terminate the call explaining disclosure guidelines have not been met.

3.42.8.5.9  (09-11-2007)
PIN Inquiries

  1. The PIN customers enter must match the PIN they created when they registered for e-services or when they last changed it. The PIN is used as an electronic signature. Once the PIN is affixed to an electronic document, it indicates that the person making any changes is authorized to do so. If the customer has forgotten their PIN, make sure the customer is using their correct Username before directing them to the "Registration Services > Expired, Forgotten or Lost Password or PIN" link.

3.42.8.5.10  (09-11-2007)
Wrong PIN

  1. If the customer enters the wrong PIN, they will get an error message. Make sure the customer is using their correct Username before directing them to the "Registration Services > Expired, Forgotten or Lost Password or PIN" link.

3.42.8.5.11  (09-11-2007)
Error Code 9603

  1. At login, when a customer receives Error Code 9603, it means that their Registration Record name does not agree with data already on e-services. The customer will not be able to access e-services.

    Figure 3.42.8-3

    If ... Then ...
    The name is incorrect on the customer's Registration Record

    1. Check "Maintain Registration" to see how the customer typed their name.

    2. Make needed corrections. In the Comments box, state your actions including date, e-case number, and your SEID, then click Submit.

    The name is correct on the customer's Registration Record

    1. Access EUP.

    2. Click on "Customers CRM" .

    3. Click on "Contact" .

    4. Input the customer's first and last name in all capital letters and click on "Search" .

    5. Click on the "Open Record" icon (far left yellow folder) of the lowest Person ID.

    6. Click on the "Name" link, then click on "Edit" of the entry with the incorrect last name.

    7. Make the name correction and click on "OK" .

    8. Click on "Save" to save your changes. Instruct the customer to sign off of e-services and sign in again.

    9. If they are on an e-file Application, check to ensure the person is not the Primary Contact. If they are, you will need to change the name from within the e-file Application.

    Error Code 9603 Issues

3.42.8.6  (10-01-2008)
e-file Application

  1. e-services allows users to submit and/or revise an e-file Application online. This feature replaces the paper Form 8633, "Application to Participate in the IRS e-file Program" . For full details on the IRS e-file program, see IRM 3.42.10, Authorized IRS e-file Providers.

  2. When a customer is creating a new application, updating an existing application, adding a new location, or deleting a location, the following guidelines apply:

    1. Must be registered and confirmed in e-services in order to submit the application.

    2. Must be a Principal, Responsible Official, or Delegated User with Principal Consent.

    3. Delegated Users with Update Application Information authority or Principal Consent can only make changes to the application they are listed on.

    Note:

    For a new application the initial submission may only be done by a Principal, with the exception of VITA Sites and Large Taxpayers. They do not have Principals, only Responsible Officials.

3.42.8.6.1  (09-11-2007)
Creating a New Application

  1. If customers need assistance with creating a new e-file Application online, direct them to do the following:

    1. Log into e-services from www.irs.gov.

    2. Select Application, then e-file Application.

    3. Complete all pages of the application.

      Note:

      Each Principal and Responsible Official must log in to the application and sign their Terms of Agreement (TOA). The last person to sign their TOA should save and submit the application. A tracking number will appear when the application is successfully submitted.

    4. Submit Proof of Professional Status or two fingerprint cards (FPCs), whichever is applicable. Include the tracking number. Tracking number should be written on the back of the FPCs in pencil.

    5. Mail FPCs to the Andover Submission Processing Center at 310 Lowell Street, Stop 983, Andover, MA 05501. Proof can be mailed or can be faxed to Andover at 877-477-0567.

3.42.8.6.2  (09-11-2007)
Updating an Existing Application

  1. If a customer calls requesting a change to their e-file Application, encourage the caller to make the change via the web. If they are not registered, explain the ease of use and benefits (i.e., they can view and make changes to their e-file Application 24 hours a day, 7 days a week).

  2. If the customer is insistent, follow these steps:

    1. Authenticate the caller using the appropriate authentication matrix.

      Note:

      Remember to check the Delegated Users page on the e-file Application. The caller may be a Delegated User and has authority to make changes.

    2. Make the requested change. Exceptions that require a new application are shown in the following figure:

      Figure 3.42.8-4

      Exceptions:
      1. Change in structure (i.e., Sole Proprietor to Corporation).
      2. Change in EIN (i.e., going from one EIN to another).

  3. If a letter needs to be issued,

    1. Update the e-case.

    2. Transfer the e-case to the Andover Leads Provider Group. Andover will issue the appropriate letter and close the e-case.

3.42.8.6.3  (09-11-2007)
Adding a New Location

  1. If a customer needs assistance with adding a new location, do the following:

    1. Ask the caller if they will be e-filing from the current location.

    2. If they answer "Yes," inform them that they do not need an additional EFIN. Only one EFIN per location is needed.

    3. If they answer "No," and they are currently a RUP user, ask them to log in to e-services and open their current e-file Application. (If they are not currently a RUP user, assist them with the Registration process.)

    4. Have them choose the "Add New Location" link.

    5. Inform them to complete all needed pages, remembering to Save and Submit the application.

3.42.8.6.4  (09-11-2007)
Deleting a Location

  1. If an EFIN is no longer needed or has already been dropped, authorized RUP users can delete the location by doing the following:

    1. Log in to e-services.

    2. From the Welcome Page, choose Application > e-file Application.

    3. Choose the "Close Office" link.

    4. Select "Delete" for the application they want to delete from the table.

    Note:

    If someone wants to remove themselves from an e-file Application, they can pick Remove Affiliation from the Welcome Page.

3.42.8.6.5  (09-11-2007)
e-file Application Status

  1. If a caller is inquiring about the status of their e-file Application, advise them that they can check the status themselves online by doing the following:

    1. Log in to e-services, go to Application > e-file Application.

    2. Select the application link and go to Summary Page.

    3. Check Application Status field.

      Note:

      New applications that have not completed the suitability process after 45 days, should be transferred to the Andover Leads Provider Group via an e-case.

  2. Application Status Definitions are as follows:

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

    2. Deleted – e-file Application has been in the system for 90 days without having been submitted, or has been in submitted status for 45 days. An assistor may have manually put the application in Deleted status. See Comments page for details. If the customer does not see their application on the RUP, check the status. If Deleted, change the application status to Saved. They should then be able to see their application. Ask them to submit it again.

    3. Saved – e-file Application has been initiated/changed, and saved. The customer still needs to submit the application.

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

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

    6. Submitted Pending Documents – e-file Application requires credentials, fingerprint cards or other information.

    7. Submitted Reapply – the customer is reapplying after being out of the program for a period of time.

    8. Submitted Revised - the customer is adding/deleting a Principal or Responsible Official.

    Note:

    If Proof of Professional Status or fingerprint cards need to be sent, they should be mailed to the Andover Submission Processing Center at 310 Lowell Street, Stop 983, Andover, MA 05501. Proof can be faxed to Andover at 877-477-0567.

3.42.8.7  (10-01-2008)
Preparer Tax Identification Number (PTIN) Application

  1. e-services allows users to submit a PTIN application online. This feature provides instant issuance of PTINs over the Internet, reducing processing time and input errors associated with the paper application. An applicant can request a PTIN card [ CP-571, IRS Preparer Tax Identification Number (PTIN) Assignment Notice], be mailed to them by clicking on the Request PTIN Card button.

    Note:

    A customer can only complete a PTIN card request, via the RUP, once every 180 days. This restriction does not apply to an EUP user.

  2. When a customer is applying for a PTIN online, they must be registered in e-services, but they do not need to be confirmed. If the customer needs assistance with their PTIN application, ask them to do the following:

    1. Login to e-services.

    2. From the Welcome Page, select Application > PTIN Application. The system will fill in the PTIN screen with information from the Registration Record.

    3. Enter the five-digit PIN created in Registration and click the "Accept" button.

    4. Click button to receive PTIN card in the mail.

  3. Assistors may change the name and/or home address for the PTIN holder. Always verify the identity of the customer prior to changing any information. Before proceeding with a name change, use CC INOLES to make sure there is an SSN name control for the new name. A name cannot be changed without a matching SSN name control. See IRM 3.42.8.5.11., Error Code 9603, for a name change. To correct a home address, take the following steps:

    1. Search PTIN application to obtain name information.

    2. From the e-services Main Menu, select Customers CRM > Contact.

    3. Input the customer's first and last name in all capital letters and click on "Search" .

    4. Select the customer from the search results, using the lowest Person ID.

    5. Click on the "Address" link, then click on "Edit" , and then update home address.

    6. Click on "Create Using Entered Address" button, then "Save" .

    7. Return to the PTIN Application search and verify the address has changed.

    8. Click on PTIN Status tab and then "Re-Issue Card" .

    Note:

    If the only change needed is to the Alternate Address, where the PTIN card will be sent, this should be done in the PTIN application itself.

3.42.8.7.1  (09-11-2007)
Unable to Validate

  1. The Validate button is used to verify that an applicant's SSN, name, and DOB match the information on file with IRS. If you are unable to validate the applicant's information, the application should be rejected pending verification of the information. To reject an application, do the following:

    • Assign a reason for the reject from the drop down list.

    • Use the comments section to provide more in-depth information regarding the application. The comments section is a free-form text area which accepts all alphanumeric and special characters.

    • Click the Save & Submit button.

3.42.8.7.2  (09-11-2007)
Suspended or Rejected Application

  1. A suspended or rejected application status is often caused by the user's name and SSN mismatch, or there is a DOB mismatch on the Master File. The Validate button is used to verify that an applicant's SSN, name, and DOB match the information on file with the IRS.

    1. Ensure that the DOB was entered in the correct format (i.e., mm/dd/yyyy).

    2. Verify that the DOB matches IRS records. Check CC INOLES to verify the DOB that IRS has on file. If there is a difference, refer the customer to the Social Security Administration (SSA) at 800-772-1213.

    Figure 3.42.8-5

    If ... Then ...
    You discover the Master File data is incorrect Refer the customer to the SSA to correct the name and/or DOB. SSA usually updates IRS records within 4-6 weeks.
    The customer requests that the PTIN be deleted

    1. Pull up the PTIN application.

    2. Under the Personal Information tab, click on the last name.

    3. Scroll down to the bottom and click on "Update to Delete Status" . A message appears that Managerial Approval is required.

    4. Click "OK" .

    5. Add comments; include e-case number.

    6. Click on "Save & Submit" .

    Suspended or Rejected PTIN Application Issues


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