IRM 3.21.264, International Returns and Document Analysis, IRS Individual Taxpayer Identification Number (ITIN), Acceptance Agent Program was implemented to improve customer service and oversight of the Acceptance Agent program.

On November 29, 2012, the IRS issued final changes for Certified Acceptance Agents to authenticate certain documents that supports the Individual Taxpayer Identification Number (ITIN) application.

The information in the IRM provides essential background information pertinent to the program:

Also included in this IRM is guidance for administering the Acceptance Agent program, such as:

The Acceptance Agent Program is governed by Rev. Proc. 2006-10, 2006-1 C.B.293.

The IRS Restructuring and Reform Act of 1998, Section 3705 (a) provides identification requirements for all IRS employees working tax- related matters.

Kansas City Submission Processing Center (KCSPC) employees use this IRM for processing of Acceptance Agent applications.

ITIN Policy Section sets the standards for On-Site compliance reviews conducted by Small Business/Self Employed, Field Examiners and Correspondence compliance reviews conducted by the ITIN Policy Section.

The ITIN Policy Section (IPS) administers the information in this IRM. Information is published in this IRM on a yearly basis.

The ITIN Policy Section Chief ensures this IRM is timely submitted to publishing annually.

The Director of Submission Processing oversees the policy related to this IRM.

Program Reports: The program reports provided in this IRM are used to identify trends as it relates to the Acceptance Agent (AA) program. The Quality Standards report is used to identify which Acceptance Agent/ Certifying Acceptance Agent are not meeting the standards of the program. Various reports are located on External Services Authorization Management (ESAM).:

Program Effectiveness:

Quality guidelines for measurement is referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS).

Kansas City Submission Processing Center (KCSPC) manager is responsible for tracking and monitoring the ITIN AA application inventory to ensure adequate resources are available for timely processing. Lead reviewers performs random quality checks of applications processed by tax examiner to identify areas that need additional emphasis, training or clarification.

Small Business/Self Employed (SB/SE) Examination Field provides support to the ITIN Policy Section (IPS) to conduct on-site compliance visits for Certifying Acceptance Agents (CAA).

ITIN Policy Section (IPS) determines the method to select CAAs for compliance reviews.

The list of acronyms used in this IRM is found in Exhibit 3.21.264-3, Acronyms.

Resources specific to the Acceptance Agent program are:

The mission of all employees processing Acceptance Agent Applications is to ensure applications are processed timely and to ensure applicants admitted into the program are credible and responsible individuals who will advance the Internal Revenue Service’s goal of voluntary tax compliance.

The IRS Restructuring and Reform Act of 1998, Section 3705 (a) provides identification requirements for all IRS employees working tax- related matters. IRS employees must give their name and unique identification number (ten digits of the Personal Identification Number shown on the Smart ID) during taxpayer telephone, face-to-face and written contact. In addition, a telephone number is required on all taxpayer correspondence. This will provide taxpayers with enough information to identify an IRS employee who has previously assisted with their tax-related matters.

It is the responsibility of all IRS employees to protect confidential applicant information and to understand the difference between an authorized and unauthorized disclosure under the law.

You must determine if the person you are speaking to is entitled to receive or present requested information. Do not under any circumstance accept oral testimony for missing signatures or documentation verification. Once you have verified that the caller is responsible for the information, then take the correct action.

Except for general information inquiries, External Services Authorization Management (ESAM) is used to authenticate customers calling about an Acceptance Agent application. Use the following tables to authenticate a customer and their authority to receive information about an Acceptance Agent application:

This also includes the protection of computer terminal information. For example, when applicants calling on IRS phone lines inquire about their application and less than 45 days have passed since the AA application was submitted, the employee must advise the applicant to allow more time for processing. If 45 days or more have passed and research shows no record of the application, employees are authorized to disclose to the applicant that we have no record of the application, and they must re-submit their application.

For questions on disclosure, see IRM 11.3.13, Disclosure of Official Information - Freedom of Information Act (FOIA), refer to IRM 10.5.6, Privacy and Information Protection - Privacy Act, or the Disclosure Help Desk at ≡ ≡ ≡ ≡ ≡ ≡ ≡ (for internal use only).

Inadvertent unauthorized disclosures must be reported to the Office of Privacy, Governmental Liaison and Disclosure Incident Management Office. See IRM 10.5.4, Privacy and Information Protection, Incident Management Program.

While working assigned cases, SP employees may come across some accounts that are blocked on IDRS. These accounts can be identified by an IDRS security violation message: Unauthorized Access to This Account. Forward the case (Form 8822-B, Form 2553, etc.) to your manager. Managers will notify the local Planning & Analysis Staff who will scan the case and send encrypted information to the "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" mailbox to request access to the account. Managers will retain the original case in a file awaiting access (can take up to five business days). Once notified access has been granted, the case can be processed following applicable procedures.

External Customer Data Store (ECDS), maintained at the Enterprise Computing Center in Martinsburg, WV, is a database that is used to store, update, and monitor Acceptance Agent application information. The database is also used to store information for other e-Services products as well. There are two ways to access the information:

All applications receive a unique tracking number that can be used as a search criterion for applications on the database. The tracking number shows the year, month, day and time that the application was entered in ECDS.

There are two types of Acceptance Agents:

Both are authorized to assist resident alien and non-resident individuals ineligible to receive a Social Security Number (SSN) in obtaining an Individual Taxpayer Identification Number (ITIN) from the IRS.

The following table identifies responsibilities for both AA and CAA:

Any eligible individual or entity can apply to become an Acceptance Agent. Persons eligible to be an Acceptance Agent include:

Everyone listed as a responsible party on the application must be at least 18 years of age when application is submitted.

An Employer Identification Number (EIN) is required.

A Preparer Tax Identification Number(PTIN) is required of all paid tax return preparers. See IRM 3.21.264.4.5, Preparer Tax Identification (PTIN) Requirement, and www.irs.gov/ptin for additional information.

Except for applications from VITA/TCE partners, all existing CAAs must provide an original certificate of completion from the vendor for the forensic document training course.

An Exempt Letter is required if the legal entity is Not for Profit.

Suitability is the process used by the IRS to determine if the firms and individuals listed on applications are appropriate to participate in the IRS Acceptance Agent program.

The IRS sets suitability standards to screen and monitor applicants to ensure that they keep a high degree of integrity and adhere to the highest professional and ethical standards.

Suitability checks may include standard background check (Accurint check) and IRS tax compliance check.

The suitability statuses are Expelled, Failed, In Process, Incomplete, None, None Required, Passed, Re-check, Re-run and Revoked.

Applicants must submit to suitability checks before being authorized to act as an Acceptance Agent (AA).

Suitability checks are not conducted on the following:

Suitability checks for new applications are normally completed within 45 calendar days of submission if all necessary documentation was provided and processed.

For initial suitability, applicants that require a suitability check are added to the daily ASAP extract for processing. The program updates the ASAP results with a "Hit" or "No Hit" and provides comments in the file when there are hits. Kansas City Submission Processing Center (KCSPC) Leads will review a case for the hits and assign them to a tax examiner for research and follow up.

There are several business rules related to initial suitability:

To be placed on the public list of Acceptance Agents kept on www.IRS.gov, the applicant must select Yes for the question do you want your firm/organization contact information on the IRS.gov public website? This will be an indication to include the organization and location on the Business Operating Environment (BOE) report. RUP could answer no on another AA location application for that EIN. If the applicant does not want the information made available, the applicant must select No at the time of submission of their initial application or send a letter on office letterhead to the ITIN Policy Section at the following address:

Acceptance Agents and Certifying Acceptance Agents may send an e-mail to the ITIN Policy Section or submit an amended Application to Participate in the IRS Acceptance Agent Program along with a statement to add their name to the Public lists.

A Preparer Tax Identification Number(PTIN) is required of anyone who prepares or assists in the preparation of all or substantially all of any U.S. federal tax return, or claim for refund for compensation. This is regardless of the credential.

Except as showed below, all responsible parties listed on the application must include their PTIN.

To research a PTIN use IDRS (CC RPVUE) with the current processing year as showed below:

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

Tax Examiners are to add comments in ESAM.

All Responsible Parties 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, Tax Examiners must direct applicants to the internet for a vendor. The IRS does not endorse any specific individual or firm.

Only vetted and approved businesses can provide forensic document training. Questionable certificates must be referred to the ITIN Policy Section (IPS) for a determination/decision on their validity.

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

The following certificates are not acceptable:

EFIN is a six-digit number assigned if the business is an authorized e-file provider. An EFIN is not required.

After the AA Location Application is in the Complete (Approved) status, ESAM monitors the status of the EFIN.

If the EFIN has been set to “Dropped”, a Firm (Organization) case is created in ESAM.

If/when a new EFIN is assigned, the Principal, Partner, or Owner of the business / Principal Consent / Tax Examiner will need to add the New EFIN to the Firm Information page on the Completed (Approved) AA Location Application or a Renewal AA Location Application. Since this field is verified on the Firm Information page, there is no need to resubmit the application.

The Firm’s Author or Principal, Partner, or Owner of the business will enter their Firm’s information. All information indicated with an asterisk is required.

The AA Company, AA Company Application(s) and AA Location Application(s) are each identified by a unique combination of an Organization’s EIN, Firm/Organization Legal Name*, and Doing Business as, as well as (optionally) an EFIN, and a Physical Location and Mailing Address (using the Country, the first 5 characters from Address Line 1, the Province/State/U.S. Territory, City, and Postal Code). Multiple AA Location Applications can be created under an AA Company Application. The first AA Location Application generated will populate the AA Company and AA Company Application.

The system defaults the answer to "Yes" for the question "Do you want your firm/organization contact information on the IRS.gov public website?" If the applicant does not want the information made available, the firm must select "No" .

The applicant may provide a mailing address or year-round address, if necessary. This information will only be necessary if the applicant states they have a mailing address different from the physical address and/or they are not open 12 months of the year.

Once the information is entered in ESAM, it can either be saved or continue to be processed. If saved, the AA Location Application is considered created and not yet submitted.

Each field is permanently disabled (read only) after a successful saved except for:

Acceptance Agent Principal, Partner, or Owner of the business (PPO) or authors must input “Authorized Users” on the application. At a minimum, a Principal, Partner, or Owner of the business (PPO), along with a Responsible Party (RP) and Primary Contact are required. Available users for the Acceptance Agent applications are:

When selecting each user, a pop-up menu will appear. All information shown with an * is required. After the User’s information is entered, the save button is selected.

The User selected will affect the Pop-Up title and which fields are displayed in the rest of the window.

When saved, lookup finds the PTIN associated with the TIN and saves the information (if available and available); For these required organizations an error will display if not available (cannot save):

From the main Authorized User page, if any edits are needed for a saved user, they will select the edit button. On a successful save, certain fields are locked depending on which user’s information is being edited:

The Application Summary displays the summary for the Firm’s Information and Users that are added to the Acceptance Agent application. The following items are listed on the Application Summary page:

Each Principal and Responsible Party must enter professional status information. Credential individuals who require verification of Professional Status can upload the documentation on the Certifying Acceptance Agent Document Upload Tool (CAA DUT). The application tracking number must be included with the documentation.

From the Jurat and Personal Information section on the Application Summary page, there is a Personal Credentials link under the Professional Status column. The authorized user will select the Add Credential drop down to add the professional credentials. The drop down has the following sections:

Selection of Tax Preparer, ERO, or Enrolled Agent will not generate a Pop-Up. When CPA, Attorney or Other is selected from the Add Credential drop-down, an additional pop-up appears for the following information to be entered:

Only one valid Professional Credential is required. If multiple Professional Credentials are listed, only one needs to be validated. Follow this tier to determine which credentials need validation:

If proof of their professional status is needed (i.e., CPA, Attorney) you will need to verify the expiration entered in ESAM matches what is on the document provided. Edit any entries that do not reflect what is on the document.

If the Professional Status column shows Pending as the status, you will have to update the validation status for at least one of the credentials that was added. To do so:

There are two firm suitability questions that the user must answer.

From the Jurat and Personal Information section on the Application Summary page, there is a Person Suitability Answers & Jurat Signature link under the Person Suitability Answers & Jurat Signature column.

No defaults are set for the suitability questions, this ensures that the user answers each question.

Each Principal and Responsible Party must respond to the three suitability questions:

The Registered User Porter (RUP) is required to check the checkbox, enter their PIN, and click Save.

Whenever the Principal, Partner, Owner of the business selects the Update Firm Suitability questions, they must answer the questions on the initial AA Location Application.

Once the user selects Continue from the Application Summary page the next page is the Application Submission. The Initial AA Location Applications can only be submitted by the Principal, Partner, or Owner of the business. The Principal, Partner, or Owner of the business (PPO) must read the Jurat, check the box indicating they accept the terms, enter in their PIN, and then click submit. The Principal Consent may submit subsequent AA Location Applications.

ESAM validates the Principal, Partner, or Owner of the business, each Principal Consent and each Responsible Party and generates an error for each failed validation. If required fields are missing or incomplete, an error message identifying the missing information will be displayed that links to the issues needing correction.

Once the application is submitted, the confirmation page is generated. A tracking number is created, which can be used to track the status of the application.

A Customer ID is created, which is used to upload their required documents onto the CAA Document Upload Tool (CAA DUT).

Selecting OK, will take you to the Application Summary page.

When an application is submitted, the application status will default to Submitted Pending Documents except for Not-for-Profit applications. When necessary documentation is processed, credentials verified populated, the application status will systematically update to the next status.

Statuses, shown on the Application Summary screen are:

If there are no pending documents and no suitability issues associated with a submitted application, ESAM will systematically pass the firm and personal suitability, change the provider status(s) to “accepted”, move application status to “completed” and generate the AA agreement.

If the application is new and has been pending documents for 45 days, the application status will move to Deleted on the following day.

The CAA DUT is the platform that is used by IRS employees and Acceptance Agent (AA) applicants. AA applicants use the DUT to upload and submit their credentials (i.e., forensic document training certificate, green card (citizenship documents), Professional Credentials, Non-Profit Exemption letter, etc.) through the CAA DUT. Employees will check the CAA DUT often for receipt of files/documents.

The CAA DUT consist of three paths:

The applicant will enter their unique Customer ID, Legal business Name (as it appears on their application), and Employer Identification Number in the applicable fields, then click Next.

The applicant must follow the steps provided to upload their document, and then click Submit when they are finished. If their upload is successful, they will see an acknowledgement page which means their documents have been submitted for review.

Once an application has been submitted, the system reviews it daily for pending documentation up to 45 days. If documentation is received and additional suitability research is required, a case is generated for review.

Foreign nationals without an SSN must submit their entire AA package through the CAA DUT. Leads retrieve the package and enter the information into ESAM.

Tax Examiners process applications from Volunteer Income Tax Assistance (VITA) must verify that each responsible party has completed forensic document training. CAA applications from VITA partners do not need to submit proof of completion of FDTC. The Stakeholder Partnerships, Education & Communication (SPEC) office will provide a listing of applicants that have taken the FDTC directly to the IPS.

Each responsible party listed on the AA application must acknowledge completion of the mandatory Acceptance Agent training when they sign their respective jurat.

The VITA business activity is systematically validated through ESAM. Not for Profit business activities default the application status to Submitted New and generates a case with a business rule of NFP.

New applications from a VITA partner operated by a nonprofit organization must submit a copy of the organization’s IRS exemption letter via the Certifying Acceptance Agent Document Upload Tool (CAA DUT).

For the Organization Status VITA, the Firm and each Authorized User is only required to pass their suitability and provide Citizenship documentation (if applicable). These applications are exempt from the background check unless a "Yes" response is provided to the question "Have you ever been convicted of a felony in the last 10 years?"

Acceptance Agent Agreements remain in effect through December 31st of the fourth calendar year after approval. Thereafter the agreement is expired. To avoid a lapse in status, the Principal, Partner, or Owner of the business (or Principal Consent) will have access to create Renewal AA Applications that can be submitted at any time before December 31st (of the expiring year).

On January 1st of the 4th year (the first day of the expiring year), ESAM will expire all Professional Credentials for every Responsible Party on every Complete (Approved) AA Location Applications under the Current Approved Agreement that is in the expiring year.

The Renewal process is very similar to the New Application process. After PPO sign into e-Services, select their application from the personality level page, and click continue from the ESAM landing page, they’ll be directed back to the Agreement Summary page. A warning message and option to renew the agreement is displayed. They must click the Renew button to renew their agreement.

PPO will fill out the renewal AA Location application form the same way as the New Application. The Renewal AA Location Application will be pre-filled with data from the AA Company and AA company Application but will have no other data from the previous AA Location Application(s). The Agreement Type will show as Renewal. They will add the Principal, Partner and Owner of the business, Responsible Party(s) and the Primary Contact. Answer the Personal Suitability questions, sign the Jurat and add Professional Credentials for the Responsible Party.

Once the renewal AA Location application is submitted, a new tracking number is generated.

After submission of the first renewal location application:

During the 5-day time-out period the Authors (Principal, Partner, Owner of the business, or Principal Consent) will continue to create however many additional locations required for the firm. They will navigate to the Renewal Agreement Summary and select Add Location from the Action drop down button.

Accept and process amended applications year-round. Applicant must revise the application if there is any change to the following information:

Applicants must submit a revised/amended application, electronically signed by a Principal, Responsible Party, or a user who has been given the authority to make changes to an application if:

Approved AA Location Applications in the Completed (Approved) status must be resubmitted after any of the following types of changes are made.

EUP or RUP adds a Responsible Party:

EUP replaces the Principal, Partner, or Owner of the business:

EUP or RUP removes and replaces the Professional Status of a Responsible Party, (unless the Organization Status is VITA).

A Reapply application is for an applicant that has been denied participation and has resolved the issue and/or met the eligibility date. The suspension period and eligibility date are determined by the level of infraction resulted from a compliance review.

Applicants may reapply when the suspension period is completed.

Once a “Reapply” application is submitted:

Some foreign participants may have SSNs. These individuals typically were assigned the SSN while they were in the U.S. to attend college or working for a U.S. based company. For a Responsible Party to continue using their SSN, their legal status must be up to date and valid.

If a RP is no longer a U.S. citizen, send letter 4963C, Returned for Incomplete Application requesting citizenship documents. Take the following actions based on their response:

If the Principal, Partner, or Owner of the business does not have a TIN (SSN or ITIN) they must submit their Form 13551, Application to Participate in the IRS Acceptance Agent Program, through the Certifying Acceptance Agent Document Upload Tool (CAA DUT). Once applications are received, they are worked on a first in first out basis. The applications are worked by the lead tax examiner in KCSPC. This includes identifying all parties on the application such as the Principal, Partner, or Owner of the business, Responsible Parties, and organization contacts. Principal Consents cannot be added to a Foreign Acceptance Agent application. In addition to identifying all parties on the application, the tax examiner will also:

The AA Leads will access the CAA DUT Admin:

Once you have retrieved the documents from the CAA DUT Admin, input the Form 13551 on ESAM::

On the Application Summary page, in the Jurat & Personal Information section, there is a Personal Credentials link for each RP listed. It is used to add each RP’s required professional status and credential, if applicable.

An unassigned case is then created. Assign the case to the same AA Lead who submitted it. After you have closed the case, and the status has been updated to Pending Agreement Signature, you will need to sign on behalf of the PPO. From the Application Summary page of the application:

Once approved, send a pdf. of the Agreement and Appendix (if applicable) to the business e-mail address from the application. To view and download the agreement or appendix, from the Agreement Summary page of the application, select either View Agreement or View Appendix from the Action dropdown button.

An EUP role is associated with workgroups in ESAM. When cases are generated, they are assigned to specific workgroups initially. ESAM automatically assigns the case to the designated AA workgroup associated with the Primary Issue(s) per the ESAM Case Priority table. A description of workgroups are as follows:

Cases will be worked by individuals in ESAM based on their EUP role. Each role has different capabilities and responsibilities. A description of the roles are as follows:

Depending on the EUP user role, the following standard authorities regarding AA Location Applications (Application related Authorities) are granted:

The Acceptance Agent applications are processed by EUP assistors after input in ESAM by Registered User Portal (RUP). Assistors are responsible for analyzing the applications and determining the final disposition.

Employee will log into the Employee User Portal (EUP) with their SEID and Password. Once logged in EUP, select the Submit button.

The Applications selection appears. Click esrv- ESAM- Applications.

Once an application is submitted by Principal, Partner, Owner of the business (Principal Consent after initial AA Location), eligibility checks are performed. If the eligibility checks trigger any business Rule hits, then the statuses within the application are updated to:

An unassigned case is then created. An AA Lead or AA Manager will assign cases to an AA Assistor to work. On the ESAM Application Landing Page, click the Search drop down button and select “Case”. From the Case Search page, there is a variety or ways to search cases. Case Search criteria options are:

To search for cases for workgroup "AA Daily Acceptance" :

Acceptance Agent applications can be processed by tax examiners, leads and manager. From the ESAM Applications Landing Page, click Cases and select My Cases from the dropdown menu.

From the My Cases page, click the Case ID number to Access the Application’s Case Overview. Under the Issues section, all the business Rule (BR) issues for the case is listed. The list will reflect all hits associated with the firm or user that have been triggered since the last time eligibility was established, and therefore may include hits not triggered by this application. Any BR with a status of Not Confirmed need to be addressed, which will require additional research. Click the link under the Firm/Person column for each issue, which will direct you to their Personal business Rule results page.

Case status will now show as Working. The BR Documentation Required could pertain to citizenship documents (i.e., green card, visa, FDTC, etc.). Once verified, check the DUT to see if the document(s)s were provided.

Once you have retrieved the documents from the CAA Document Upload Tool (DUT) and your research is complete (i.e., verifying the validity of the documents, tax compliance); from the Personal Business Rule results page, click the Edit icon to update the HIT status of the BR result.

When the business rule is addressed, under the Actions column, take the following action based on the HIT Status:

Once all business rules are addressed, the required comments must be input.

Once all issues have been marked as worked, select Close from the Case Action dropdown button. Provide a brief explanation (i.e., Passed, Rejected) then click Save. The case is now closed.

The Application Comments screen shows remarks made by either Registered User Portal (RUP) or IRS employees. The comments must be complete and accurate for the tax examiners and other IRS personnel to understand the account activities. All account documentation must be specific to the actions performed and case resolution. This includes:

Tax Examiners have 24 hours to edit their comments and they are not visible to the Registered User Portal (RUP) user.

RUP users can only edit their comments during the current application session.

Limit comments for new, renewal and amended applications to specified number of characters.

Enter the individual’s name and suitability results in ESAM as a single comment.

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

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

Include as a Comment, the name of any responsible party 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 professionals and responsible party not listed as ERO on e-file application.

In addition to comments that you will enter in ESAM, you will also need to review comments entered by others (i.e., IPS). Tax Examiners must check ESAM comment 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)

Applications that either have missing or invalid documents or have a compliance issue are considered either incomplete or rejected. A letter is generated within ESAM either systemically or manually.

Indicated in the table below is a list of letters used to communicate with a representative about their application.

To manually generate a letter; from the Application Case Overview page, click the View Application link.

Once the Letter 4963C, Returned for Incomplete Application, is sent, the case must remain in that person’s que until a response is received i,e, Domestic 30 days, Foreign 45 days). After sending the Letter 4963C, Returned for Incomplete Application, instead of leaving the Case Status as Working, you will click the Case Action dropdown button and select Suspend.

Once the applicant responds to the letter by uploading their response to the CAA DUT, this will add another BR hit within the same case.

Once you have determined the validity of the documents, update the status of the BR results:

For applications that will reject (i.e., did not provide requested information; failed suitability), follow the chart to determine the steps to take to reject the application for all entities (Firm, PPO, RP(s)):

For the BR ASAP Tax Compliance, this will change the Suitability Status to In Process. After performing a tax compliance check, if the issue is resolved, update the applicant’s Suitability Status from In Process to Passed. Otherwise, when you close out the case, the application will Reject instead of being Approved.

When all issues have been resolved, their suitability has passed, and all cases created for the AA Location Application have been closed, the application statuses will update as follows:

The Agreement status will be in Pending Agreement Signature until the Principal, Partner, or Owner of the business signs it. After signing, statuses will be updated to:

A new case will be created under workgroup AA Agreement-CAA Agreement. Once the case is assigned to an AA Manager and they have navigated to their My Cases page, click the Case ID number to access the Application’s Case Overview page.

The application statuses will be updated to:

Duplicate cases are created whenever a case is closed then reopened, or if something is updated within the case (i.e., adding a comment, generating a letter) after the initial case has been closed. Indication of duplicate cases are identified when:

If the Duplicate case is not closed before the PPO signs and the Agreement Status is updated to Pending Agreement Approval, the BR Pending Agreement Approval will be added to the case instead of a case being created for workgroup AA Agreement-CAA Agreement. Until further notice, if this occurs, have the case reassigned to the workgroup AA Agreement - CAA Agreement.

In the paper process, the PPO’s TIN was not required. In ESAM, for the PPO to access their application(s), their TIN is required. Some of the migrated applications in ESAM do not have the PPO’s TIN. Per IPS mailbox, instructions are given to PPO to provide their requested information via the CAA Document Upload Tool (CAA DUT).

If a case is created, it will have the BR DUT Document Received. Once downloaded, if the document(s) reflect the request for PPO TIN to be added, send IPS the pdf. You can then close out the case with the Explanation being PPO update request. No comments or actions must be taken within the application.

SB/SE Examination provides support to the ITIN Policy Section (IPS) by conducting on-site visits. Taxpayer Services (TS) will provide Examination Policy Analyst with the projected direct examination staff years needed to conduct the compliance visits so this workload can be incorporated into the examination plan for the next fiscal year. The Examination Policy Analyst will ensure this information is provided to Exam Planning and Delivery (EPD) for incorporation into the examination work plan for the next fiscal year.

SB/SE Examination Policy and the ITIN Policy Section will meet and negotiate the proposed number of CAA reviews to be performed by SB/SE monitors. If agreement cannot be reached on the list of monitoring visits to conduct, the issue is elevated to the Director, Examination Policy.

IPS will provide SB/SE with the listing of CAAs selected for review. The list will include the CAA, type of visit, and geographical location.

The agreed upon CAA will then be forwarded by the Exam Planning and Delivery (EPD) analyst assigned to the Director, EPD, for approval.

The IPS provides SB/SE Examination with the following:

IRS conducts correspondence reviews when the organization is selected for a compliance review but not referred for an SBSE on-site visit. IPS conducts the correspondence compliance reviews.

IPS Compliance Analyst must follow instructions below to close the compliance review:

On-Site reviews will include reviewing Form W-7 applications and related documents, scrutinizing advertising material, inspecting files and observing office area (for client interaction). If the monitor discovers the CAA is noncompliant because of a violation of one or more of the rules governing the IRS AA Program, the monitor will provide all pertinent information in the Comments section of the DCI or in a separate document for IPS review. Correspondence compliance reviews are the same as On-site reviews excluding the ability to observe the office area.

IPS will review the monitor’s CAA compliance package as well as the information provided by the CAA in response to a Correspondence Review to determine what infractions are appropriate.

If no infraction is identified, the CAA will receive an acceptance notification. Otherwise, infraction(s) may result in a warning, probation, or termination. The monitor must therefore document their observations in detail.