Make a complaint about a tax return preparer

Most paid tax return preparers are professional, honest, and trustworthy. The IRS is committed to investigating those who act improperly. Complaints can be submitted through our online process, faxed, or mailed. You can upload or include attachments with your complaint. It helps if you have your tax return and related documents in front of you when you write the complaint.

There are some things the IRS doesn't have jurisdiction over. For instance:

• A dispute over how much the preparer charged to prepare your tax return(s). You can contact the Consumer Financial Protection Bureau and your local authorities. You might have to go through a local court process to resolve the dispute or reach a settlement.
• State and local tax matters.
• Generally, complaints for federal tax matters that are more than three years old are not actionable. If you are being audited or are under investigation for something that occurred more than three years ago you should share the information about the tax preparer with the auditor or investigator who is handling your case.

When to file a tax return preparer complaint

If your tax return and/or refund have been impacted, such as:

• Filing an individual Form 1040 series return without your knowledge or consent.
• Altering your tax return documents.
• Using an incorrect filing status to generate a larger refund.
• Creating false exemptions or dependents to generate a larger refund.
• Creating or omitting income to generate a larger refund.
• Creating false expenses, deductions or credits to generate a larger refund.
• Misdirecting your refund.

If you received a notice or letter from the IRS

Read and follow the instructions to submit Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit PDF , and Form 14157, Complaint: Tax Return Preparer PDF . Submit a copy of the notice or letter, Form 14157-A and Form 14157, and supporting documentation to the address contained in that notice or letter.

If you did not receive a notice or letter from the IRS

If your tax return and/or refund have not been impacted

You can report a tax return preparer for improper tax preparation practices, such as:

• Failing to enter a preparer tax identification number (PTIN) on a tax return or improperly using a PTIN belonging to another individual.
• Refusing to provide clients with a copy of their tax return.
• Failing to sign tax returns they prepare and file. (Note: If electronically filed, your copy may not contain a signature.)
• Neglecting to return a client's records or holding the records until the preparation fee is paid.
• Preparing client returns using off-the-shelf tax software or IRS Free File, both of which are intended for use by individuals.
• Falsely claiming to be an attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary.
• If you are a tax return preparer and discover that another tax return preparer is committing any of the practices mentioned above.

Do not use Form 14157:

• If you suspect your identity was stolen. Use Form 14039. Follow “Instructions for Submitting this Form” on Page 2 of Form 14039.
• To report alleged tax law violations by an individual, a business, or both. Use Form 3949-A. Submit to the address on the Form 3949-A.

Where to send your complaint

Online:

Fax:

Mail:

Internal Revenue Service
Attn: Return Preparer Office
401 W. Peachtree Street NW
Mail Stop 421-D
Atlanta, GA 30308