When an abusive scheme is initially brought to your attention, document all the facts your informant can give. It is extremely important to get their name, how they became aware of the scheme and a callback number. Form 14242, Report Suspected Abusive Tax Promotions or PreparersPDF contains a questionnaire that should be used to record informant contacts and to facilitate referrals to the Internal Revenue Service Abusive Schemes Lead Development Center. Related Topic Anti-Tax Law Evasion Schemes
