How Do You Report Suspected Tax Fraud Activity?
… suspect or know of an individual or a business that is not complying with the tax laws on issues such as:
|Use Form 3949-A,
CAUTION: Do NOT use Form 3949-A to report the issues below
Print the form and mail to:
or, order the form by mail or by calling the Tax Fraud Hotline recording at 1-800-829-0433. Note: we don't accept alleged tax law violation referrals over the phone.
You may also send a letter to the address above instead of using Form 3949-A. Please include as much information as possible, such as these important points:
*Although you are not required to identify yourself, it is helpful to do so. Your identity will be kept confidential.
Note: Submitters of Form 3949-A will not receive a status or progress update on the referral due to tax return confidentiality under IRC 6103.
|…suspect someone stole your identity and used your SSN for employment purposes or could use your SSN to file a tax return||
Use Form 14039*
*Spanish version: Form 14039 (SP)
|Complete the form online, print it and mail or fax to the appropriate office using the options listed on page 2 of the form. Include photocopies of at least one of the documents listed on the form to verify your identity. For additional information, refer to the Taxpayer Guide to Identity Theft|
|…suspect fraudulent activity or an abusive tax scheme by a tax return preparer or tax preparation company||
Use Form 14157**
**Form 14157-A (see below) may also be required
You may complete the form online, print it and mail it to the IRS address on the form.
|…suspect a tax return preparer filed a return or altered your return without your consent and you are seeking a change to your account||
Use Form 14157
|Send BOTH forms (Form 14157 and Form 14157-A) to the address shown in the Instructions for Form 14157-A.|
|…suspect an abusive tax promotion or promoter||Use Form 14242||The form can be mailed or faxed to the IRS address or fax number on the form.|
|…suspect misconduct or wrongdoing by an exempt organization or employee plan||Use Form 13909||Mail it to the address provided on the form.|
|…have information and want to claim a reward||Use Form 211||Mail it to the address in the Instructions for the form.|
…suspect you received or are aware of fraudulent IRS
e-mails and websites
|Please let us know! See our Phishing web page.|