June 7, 2013

What do you do if you suspect that someone is committing tax fraud? Who do you call at the IRS? Where do you report it?

The Internal Revenue Service has specific procedures in place that involve filing a form to report the type of fraud you believe may be taking place.

whistle on IRS form

Print Form 3949-A and mail it to Internal Revenue Service, Fresno, CA 93888 to report the following:

  • False exemptions or deductions
  • Kickbacks
  • False/altered documents
  • Failure to pay taxes
  • Unreported income
  • Organized crime
  • Failure to withhold

Include the name and address of the person you are reporting, the Social Security number and/or employer identification number if you have it, description of offense, years involved and estimated dollar amount of unreported income.

You are not required to identify yourself, but it is helpful to do so, and your identity will be kept confidential.

Other types of forms are required for other types of suspected tax fraud. Don’t use Form 3949-A to report the following:

  • Tax preparer fraud – Form 14157 and possibly Form 14157-A. You can complete the form online, then print it and mail it to the address on the form.
  • Unauthorized alteration of your tax form by tax preparer – Form 14157 and Form 14157-A. Send both forms to the address on the form.
  • Abusive tax promotion or promoter – Form 14242. Mail or fax it to the office listed on the form.
  • Wrongdoing by exempt organization or employee plan – Form 13909. Mail it to the address on the form.
  • Have information and want a reward – Form 211. Mail it to address on the form.
  • Fraudulent IRS emails or websites – Contact the IRS immediately on its phishing web pagewww.irs.gov/uac/Report-Phishing.
  • Stolen identity – Form 14039. Mail or fax it to office listed on the form. Include a document to verify your identity. For more information, go to the Taxpayer Guide to Identity Theft at www.irs.gov/uac/Taxpayer-Guide-to-Identity-Theft.

For full details, visit www.irs.gov/Individuals/How-Do-You-Report-Suspected-Tax-Fraud-Activity%3F.

This article was originally posted on June 7, 2013 and the information may no longer be current. For questions, please contact GRF CPAs & Advisors at marketing@grfcpa.com.