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It sends an electronic notice that informs the ERO of the reason for the rejection. While the acronym AACPS can be understood in context, others used in headings such as ERO and SEMS should be defined. Adhere to the duties of an ERO after submitting the return, including recordkeeping and documentation requirements, resubmission of rejected returns, acknowledgement of transmitted returns data, the use of Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically, and sending paper signatures and attachments using Form 8453, Individual Income Tax Declaration for an IRS E-File Return. |
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