Firm Onboarding Policy

Gideon Transmitter transmits real tax returns to the IRS under our ETIN. Abuse of that ETIN — junk submissions, fraudulent returns, or mishandling the IRS A2A system — can get us banned as a Transmitter, not just you. Any firm that wants to use Gideon Transmitter for ATS or production traffic must be vetted and approved before their first submission.

Application Fee — $500, non-refundable, one-time

Every firm applying for transmission privileges pays a one-time $500 non-refundable application fee, per firm. One application, one payment — covers both ATS and production approval over the life of the firm.

Where the $500 goes

  • $200 — labor cost. Live interview, site verification, EFIN and state registration checks, OFAC screening, signed Transmitter Use Agreement, and compliance review.
  • $300 — contribution toward Gideon Transmitter's $10,000 toll. When the toll is reached, the production transmission code is open-sourced under the Christian Open Source License.
  • The fee is due at application submission and is not refunded if your application is denied, withdrawn, or if your privileges are later revoked.
  • Production transmission requires a second live conversation after you pass ATS on a given form, but no additional application fee. The original $500 covers the full lifecycle.

Review Timeline — up to 5 business days

We target a decision within five (5) business days of receiving a complete application and fee. Incomplete applications pause the clock until the missing information is provided.

What We Verify Before Approval

Before we grant either ATS or production transmission privileges, we will:

  1. 1Live video or in-person interviewwith a principal or responsible official of the firm. This is mandatory — no firm is approved without it. In-person is at our discretion; video is the default. We also cross-check the phone number on the firm's EFIN/IRS record.
  2. 2Visit the firm's site — physical address and/or operating website — to confirm it is a real, operating tax business.
  3. 3Verify IRS registration — current and valid EFIN, matching legal entity, and no active IRS sanctions.
  4. 4Verify state registration where applicable (e.g., CA CTEC, NY, OR preparer registrations, state entity good standing).
  5. 5Screen principals and beneficial owners against OFAC and basic fraud/sanctions lists.
  6. 6Require a signed Transmitter Use Agreement with indemnification, audit rights, and data-handling obligations.

ATS and Production Are Approved Separately — But No Second Fee

Passing our onboarding review grants access to ATS only. Production transmission requires an additional gate:

  • A clean ATS run for each form you intend to transmit.
  • Our confirmation that your submission patterns during ATS look legitimate.
  • A second live conversation with us to review the ATS results and confirm production readiness.
  • Explicit activation of production for your firm.

Approval for ATS does not imply approval for production. However, production approval does not require a new application fee — the original $500 covers both stages for the life of your firm.

Rate Limiting

All approved firms are subject to per-firm rate limits on both ATS and production traffic. Limits are set based on your declared volume at application time and adjusted over time. Bursts beyond your limit are queued or rejected. Limits exist to protect the IRS A2A system and our ETIN from overload or abuse-pattern traffic.

Revocation — Reserved at Our Sole Discretion

We reserve the right to immediately suspend or permanently revokea firm's transmission privileges, with no refund, if we observe or reasonably suspect:

  • Submission of fraudulent, fabricated, or materially incorrect returns.
  • Abuse of the IRS A2A system (e.g., excessive retries, probing, off-spec traffic, circumvention of rate limits).
  • Identity theft, stolen-credential use, or unauthorized filings.
  • Violation of the Transmitter Use Agreement, IRS Pub. 3112 / Pub. 1345 requirements, or any applicable law.
  • Any pattern of use that in our judgment jeopardizes our standing as an IRS Transmitter.

Revocation decisions are final. We will report conduct to the IRS where required.

Ongoing Compliance

Approval is not permanent. Approved firms must:

  • Re-attest to EFIN status and registration annually.
  • Notify us within 5 business days of any change to principals, beneficial ownership, EFIN status, or state registration.
  • Cooperate with periodic audits and spot checks.