IRS Reject Code R0000-148 is an uncommon business return reject:
Reject Code: R0000-148 | Category: Incorrect Data | Severity: Reject
'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to the Assurance Testing System (ATS).
This reject generally occurs after the IRS has performed maintenance and testing on the business e-file system and left a step undone or incomplete.
The IRS will fix the problem on their end and will most likely direct us to retransmit any affected returns. Thus, there's nothing for you to do unless we contact you requesting that you refile an affected return.