Publication 3112 (Rev. 5-2013) - Internal Revenue Service

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publications. The Provider must clearly describe that a financial institutionis advancing funds as a loan or will provide the funds for other financialproducts. The advertisement on a Refund Anticipation Loan (RAL) or otherfinancial product must be easy to identify, and in easily readable print. Itmust be clear in the advertising that the taxpayer is borrowing against theanticipated refund or obtaining funds from a financial institution, and notobtaining the refund itself from the financial institution.A Provider must not use the IRS’ name, “Internal Revenue Service,” or“IRS” within a firm’s name. However, once accepted to participate in IRSe-file, a firm may represent itself as an “Authorized IRS e-file Provider”.Advertising materials must not carry the FMS, IRS, or other Treasury Seals.Advertising for a cooperative electronic filing project (public or privatesector), must clearly state the names of all cooperating parties.The IRS does not have a copyright for the IRS e-file logo. Use the logo onlyto indicate that a Provider offers this service to taxpayers or has performed iton behalf of a taxpayer. Providers must not use the logo to portray any otherrelationship between the IRS and any Provider. In using the IRS e-file logo,the Provider must use the following guidelines:n Do not combine the logo with the IRS eagle symbol, the word “federal”, orwith other words or symbols that suggest a special relationship between theIRS and the logo user,n Do not place text closer than ¼ inch from the logo,Once accepted toparticipate in IRSe-file, a firm mayrepresent itself asan “Authorized IRSe-file Provider”.n Do not overprint other words or symbols on the logo,n Do not change the letter spacing or type style,In one-color products, the logo should be printed solid, preferably PMS 285blue. In multi-color products, print the logo in solid PMS 285 blue with thelightning bolt in solid PMS 109 yellow. When using color systems other thanPantone (PMS), the colors should be as close as possible to the PMS shades.If a Provider uses radio, television, Internet, signage, or other methods ofcommunication to advertise IRS e-file, the Provider must keep a copy andprovide it to the IRS upon request, the text or, if prerecorded, the recordedadvertisement. A Provider must retain copies until the end of the calendaryear following the last transmission or use.If a Provider uses direct mail, e-mail, fax communications, or otherdistribution methods to advertise, the Provider must retain a copy, as well asa list or other description of the firms, organizations, or individuals to whomthe communication was sent. The Provider must retain the records until theend of the calendar year following the date sent and provide the records tothe IRS upon request.24
Monitoring of AuthorizedIRS e-file Providers,The IRS monitors Authorized IRS e-file Providers (Providers) for compliancewith the revenue procedure and IRS e-file rules and requirements.Suitability,,All Providers, except those that function solely as Software Developers,must pass a suitability check on the firm as well as on all Principals andResponsible Officials of the firm prior to acceptance to participate inIRS e-file. To safeguard IRS e-file, the IRS completes suitability checksregularly on Providers, Principals and Responsible Officials. If the resultsof a suitability check indicate that a firm or individual does not meet or adhereto IRS e file requirements, the IRS may revoke or sanction the Provider fromparticipating in IRS e-file as explained below.IRS e-file Monitoring,The IRS monitors Providers through review of IRS records and during visitsto Providers’ offices and other locations where Providers perform IRS e-fileactivities. During monitoring visits, the IRS may investigate complaints andensure compliance with IRS e-file rules. Monitoring may include, but is notlimited to the following:n Reviewing the quality of IRS e-file submissions for rejects and other defects,To safeguard IRS e-file,the IRS completessuitability checksregularly on Providers,Principals andResponsible Officials.n Checking adherence to signature requirements on returns,n Scrutinizing advertising material,n Examining records,n Observing office procedures,In addition, the IRS may monitor Providers for compliance with the tax returnpreparer regulations, including provisions of IRC section 6695(g), whichrelates to the due diligence requirements for Earned Income Tax Credit claimson individual income tax returns.Revocation,The IRS may revoke participation of an Authorized IRS e-file Provider(Provider), a Principal or a Responsible Official in IRS e-file if either a federalcourt order enjoins them from filing returns, or if they are prohibited by afederal or state legal action that would prohibit participation in e-file. A typeof such legal action is a Federal Executive Order, including Executive Order25
Page 3 and 4: Applyingto IRS e-file,Benefits of I
Page 6: Here are the key steps of the appli
Page 9 and 10: Each individual who is a Principalo
Page 11 and 12: Each Delegated User needs to be on
Page 13 and 14: Identification Filing Numbers (EFIN
Page 15 and 16: Responsible Officials may have to p
Page 17 and 18: structure, Principals, Responsible
Page 19 and 20: Participatingin IRS e-file,Authoriz
Page 21 and 22: Taxpayer Data—A Guide for Your Bu
Page 23 and 24: n Serving as a contact point betwee
Page 25: planning to transmit electronic ret
Page 29 and 30: The IRS may list in the Internal Re
Page 31 and 32: Appendix,References,e-News for Tax

Publication 3112 (Rev. 5-2013) - Internal Revenue Service

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