Fillable Form 14157 (2012) Complaint: Tax Return Preparer (Page 3 of 4) in pdf

Instructions for Form 14157, Complaint: Tax Return Preparer

General Instructions

What's New

The IRS has revised the options for the Nature of Complaint in box 11. The box for the preparer's social security number has been

removed. A box has been added to identify the relationship of the complainant to the preparer. Instructions have been added

concerning a new related form, Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit.

Purpose of Form

Use Form 14157 to file a complaint against a tax return preparer or tax preparation business.

Individuals who are paid to prepare federal tax returns must follow ethical standards and guidelines as established in Treasury

Department Circular 230. For more information on requirements for paid tax return preparers, view Circular 230 at

Other Forms You May Have To File

If a tax return preparer filed a return or altered your return without your consent and you are seeking a change to your account,

complete Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit. Submit Form 14157-A with Form 14157 along with the

documents listed in the Form 14157-A instructions. Form 14157-A provides the IRS with information and additional documents needed

to show the preparer's fraud or misconduct.

Specific Instructions

Question 1

Preparer's Professional Status - Indicate any professional credentials held, or claimed to be held, by the return preparer. An attorney is

an individual in good standing with a state bar association. A Certified Public Accountant is an individual in good standing with a state

board of accountancy. Enrolled Agent and Registered Tax Return Preparer status is granted solely by the IRS upon the individual's

demonstration of special competence in tax matters, by written examination, and after passing suitability requirements. Select Other /

Unknown if you are unsure of the preparer's status.

Questions 2 - 6

Information about the Tax Return Preparer - Provide as much of the following information as is known about the tax return preparer:

Tax preparer's name, street address, city, state, ZIP code, business name, business street address, city, state, ZIP code, telephone

number(s), email address, and website.

Questions 7 - 9

Preparer's Identification Number(s) - If known, provide the tax preparer's Electronic Filing Identification Number (EFIN), Preparer Tax

Identification Number (PTIN), and Employer Identification Number (EIN).

Question 10

Tax Year(s) - Indicate the tax year of the tax return for which the tax preparer misconduct occurred. Most individual tax returns cover a

calendar year of 12 months, January 1 through December 31. For example, you may have a tax return that was prepared in 2009, but

the tax year is 2008 because the tax return covered calendar year 2008.

Question 11

Nature of Complaint - Check all that apply to your complaint. Describe in detail the facts of your complaint in 11b. and attach additional

sheets if necessary.

Diverted Refund to Unknown Account - The copy of the return you received from the tax preparer has direct deposit information that is

not yours.

e-Filed Returns Using Non-Commercial Software or FreeFile - A paid preparer is using non-commercial software to prepare returns that

appear self prepared by the taxpayer and is not including his or her name, PTIN, or firm name. Similarly, a paid preparer is using the

“FreeFile” program to prepare and file tax returns for clients. For more information on FreeFile, visit

e-filing Using Pay Stub - The preparer filed a return electronically using a last payroll stub or a leave and earnings statement without

waiting for the official Form W-2 from the employer. Return preparers are generally prohibited from filing a return prior to receipt of

Forms W-2, W-2G, and 1099-R.

Failure to Explain Refund Anticipation Loan - The preparer failed to explain that a cash advance, fast refund, or instant refund was

actually a refund anticipation loan borrowed against an income tax refund and the related fees and interest charges.

Failure to Provide Copy of Return - A preparer did not provide a client with a copy of the return he or she prepared, and refused to

provide a copy after a request.

Failure to Remit Employment Tax Payments - A preparer did not remit employment tax funds to the IRS on behalf of a client for Forms

940, 941, 943, 944, or 945.

Failure to Return Records - A preparer did not return some or all of a client's original records.

14157

Form

(Rev. 5-2012)

Catalog Number 55242M

Form 14157 (2012) Complaint: Tax Return Preparer Page 3

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