If you suspect an issuer or beneficiary of tax advantaged bonds is not complying with the tax laws, you may send information to the Tax Exempt and Government Entities Division. You may use Form 3949-A, Information Referral PDF, or send the information in letter format, and attach any supporting documentation for this purpose. Form 3949-A, or complaint letter, can be submitted one of the following ways:

  • Email to eoclass@irs.gov
  • Mail to TEGE Referrals Group, 1100 Commerce Street, MC 4910 DAL, Dallas, TX 75242, or
  • Fax to 214-413-5415

Acknowledgement and Disclosure Prohibition

After a referral is made, we will mail an acknowledgement letter to all non-IRS sources making a referral, unless it was made anonymously. To receive an acknowledgement letter, you must provide your name and return address. We are unable to send acknowledgement letters through email.

We will keep your identity confidential when you make a referral. You won't receive a status or progress update due to tax return confidentiality under Section 6103 of the Internal Revenue Code.

IRS Whistleblower Office

The IRS Whistleblower Office pays monetary awards to eligible individuals whose information is used by the IRS. The IRS Whistleblower Office provides additional information concerning whistleblower referrals.