Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Return Preparation and Electronic Filing - Abusive Return Preparer

The advent of electronic filing of income tax returns and the availability of Refund Anticipation Loans (RAL) has provided additional means for abusive preparers to commit fraud.

Criminal Investigation, since 1977, has been screening suspected fraudulent returns.  This is done by the Criminal Investigation Fraud Detection Centers (FDC) at each of the ten IRS campuses where tax returns are filed.  The purpose of the FDC is to detect refund fraud and return preparer schemes and refer them to the Criminal Investigation field offices for further investigation. 


Table of Contents - Abusive Return Preparer

Criminal Investigation (CI)