Caution:

We will only reissue a certification once unless it is the result of IRS error.

When a caller asks about a rejection letter, provide the caller with the rejection explanation and what information is needed to qualify for certification.

When an application was rejected but the caller has the information to qualify for certification, inform the caller to fax or mail all the required information, including the original application to the Certification Unit.

Explain to the caller that once all required information is received, the Service will issue the certification or correspondence requesting any more information within 30 days from the date the requested information was received.

Note the date, the name of caller and the information requested in the Remarks section on the USRC Database. For guidance on entering remarks, proceed to the Remarks Procedure.

When all the required information (including the original application) is received, process it as a new application.