How To

How To Report Suspected Tax Fraud Activity?

If you believe someone has stolen your identity and used your Social Security number for employment or to file a tax return, go to Identity Theft Central. You can also go to the Taxpayer Guide to Identity Theft for more information.

Filing a Tax Fraud Complaint

Over the phone, we do not accept recommendations for tax law violations. If you suspect an individual or a business is not following the tax laws, fill out Form 3949-A, Information Referral PDF. If you wish to report a tax preparer or an unfair tax strategy, don’t use this form.

When you file a tax fraud report, we will keep your identify private. Due to IRC 6103’s tax return secrecy, you will not receive a status or progress update.

Tax fraud includes:

  • False exemptions or deductions
  • Kickbacks
  • A false or altered document
  • Failure to pay tax
  • Unreported income
  • Organized crime
  • Failure to withhold
  • Failure to follow the tax laws

Instead of utilising Form 3949-A, you can write a letter. In your letter, include as much information as possible, such as:

  • The person or business you’re reporting’s name and address
  • The Social Security number of the individual or the Employer Identification Number of the company
  • A brief description of the tax fraud you’re reporting, including how you found out about it or got the information.
  • The years of alleged tax evasion
  • Any unreported income’s estimated dollar amount
  • Your name, address, and phone number are required fields.
    (While you are not necessary to identify yourself, it is useful to IRS.)

Use Form 211, Application for Award for Original Information PDF, to claim a prize for information about tax fraud.

Other Forms of Tax Fraud to Report

Form 14242 PDF – Report Suspected Abusive Tax Promotions or Preparers Abusive tax marketing or avoidance plan

Complaint Against a Return Preparer – Form 14157 PDF
A tax return preparer or tax preparation organisation engages in fraudulent activities or engages in an abusive tax plan.

Affidavit of Tax Return Preparer Fraud or Misconduct – Form 14157-A PDF A tax return preparer filed or edited your return without your permission, and you want to change your account. This form should be sent in addition to Form 14157.

Complaint of a Tax-Exempt Organization (Referral) – Form 13909 PDF
Exempt organisation or employee plan misconduct or wrongdoing.

Notify the IRS about phoney IRS emails and websites

To report phishing and online scams, go to Report Phishing and Online Scams.