How to File a Complaint With Tax Form 13909

When a tax professional engages in misconduct, the Internal Revenue Service (IRS) provides a formal channel for taxpayers to report this behavior. This process is initiated by filing Form 14157, Complaint: Tax Return Preparer. This document allows taxpayers to alert the IRS to a preparer’s unethical or illegal actions. The form serves as the primary tool for the IRS to track, investigate, and penalize preparers who fail to adhere to professional and legal standards.

Grounds for Filing a Complaint

A taxpayer should file a complaint when a preparer’s actions directly impact their tax return or involve unprofessional conduct. Some of the most common grounds for a complaint include when a preparer:

• Alters a tax return after it has been signed without the taxpayer’s consent.
• Files a return without the taxpayer’s knowledge or consent.
• Misdirects a refund to an account not belonging to the taxpayer.
• Fails to sign the returns they prepare and include their Preparer Tax Identification Number (PTIN).
• Refuses to provide the taxpayer with a copy of their completed return.
• Fails to return a client’s original records.
• Falsely claims to be an attorney, Certified Public Accountant (CPA), or Enrolled Agent.

The IRS does not have jurisdiction over how much a preparer charges for services, as these are civil matters. The complaint process is focused on violations of tax law and professional standards outlined in Treasury Department Circular 230. If the misconduct resulted in a financial discrepancy on your tax account, an additional form may be necessary.

Information and Documentation for Form 14157

To complete Form 14157, you must gather specific information about yourself, the tax preparer, and the incident. The form is divided into sections to collect these details. You can download a fillable version of Form 14157 from the IRS website.

Your Information

You must provide your full name, Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and current mailing address. If the complaint relates to a joint return, your spouse’s information should also be included.

Tax Preparer Information

You will need to provide the preparer’s name, their business name, address, and phone number. A key piece of information is the preparer’s PTIN, a nine-digit number that is usually found in the “Paid Preparer Use Only” section at the bottom of your Form 1040. If you cannot find the PTIN, provide as much identifying information as possible.

The Complaint

You must describe the misconduct. The form asks you to check boxes corresponding to specific issues, such as whether the preparer altered your return without your consent. You must also indicate the tax year or years involved in the complaint. A narrative section allows you to provide a detailed, factual account of what occurred; it is best to be concise and avoid speculation.

Supporting Documents

You should attach copies, not originals, of any relevant paperwork. This includes a copy of the tax return in question, correspondence between you and the preparer, and receipts for payment. If the preparer gave you a version of your return that differs from what was filed with the IRS, include copies of both. If the misconduct resulted in changes to your tax account, you must also complete and attach Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit.

Submitting Form 14157 and Next Steps

Once you have completed Form 14157 and gathered all supporting documents, including Form 14157-A if applicable, you are ready for submission. The IRS provides two methods for filing the complaint package. You can mail the documents to the IRS at:

IRS
Attn: Return Preparer Office
401 W. Peachtree Street NW
Mail Stop 421-D
Atlanta, GA 30308

Alternatively, you can fax the complete package to the secure fax number 855-889-7957.

After submission, the IRS will review the complaint and the evidence provided. The agency may initiate an investigation. This could lead to various actions against the preparer, including monetary penalties, suspension of their PTIN, or being barred from preparing tax returns. The purpose of the review is to determine if the preparer has violated tax laws or the standards of practice.

While the agency will process your complaint, you may not receive updates on the status or outcome of the investigation. Federal law, specifically Internal Revenue Code Section 6103, prohibits the IRS from disclosing information about actions taken against a third party, including the tax preparer you reported.