Publication 1524 - U.s. Return Of Partnership Income - Department Of Treasury - 2003 Page 41
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46SAFEGUARDING THE 1065 e-FILE
PROGRAM - continued
SUITABILITY
A check is conducted on all firms and the principals and
Responsible Officials of firms when a Form 8633 application is
initially processed, and annually thereafter. To maintain the IRS
1065 e-file Program integrity annual suitability checks are done to
determine if:
Ø All personal income tax returns are filed and timely;
Ø All business tax returns are filed and timely;
Ø All tax liabilities are paid or appropriately addressed with the
Service;
Ø Penalties have not been assessed; and
Ø There is evidence of disreputable conduct or other facts that
would reflect adversely on the IRS 1065 e-file Program.
NOTE: Failure to meet any of these checks may result in the
participant being sanctioned.
The suitability check includes a credit check, a fingerprint card,
compliance with tax requirements and meeting state and local
licensing and/or bonding requirements for the preparation and
collections of tax returns. For Filing Season 2003, there will be
streamline suitability procedures for applicants who wish to
participate in the 1065 e-file Program. The streamline suitability
procedure for 1065 e-file applicants is as follows:
Ø Applicants identified as previous 1065 e-filers will not be
required to submit fingerprint cards or proof of professional
status. These filers will be subject to tax compliance checks.
Ø All new applicants will be subject to all eligibility and
suitability requirements.
Ø March 2004 all applicants will be required to adhere to all
eligibility and suitability criteria.
Publication 1524
October 31, 2003
34
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