Form 14157 - Complaint: Tax Return Preparer Page 3
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Instructions for Form 14157, Complaint: Tax Return Preparer
General Instructions
What's New
A check box was added to determine if the form was completed by the impacted taxpayer. Another method to file the form was added.
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
Where to Send This Form
The completed form along with all supporting information can be filed by fax or regular mail.
If faxing Form 14157 send to: 855-889-7957
If mailing Form 14157 send to: Attn: Return Preparer Office, 401, W. Peachtree Street NW, Mail Stop 421-D, Atlanta, GA 30308
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, in addition to Form 14157. Submit both forms along with
the documents listed in the Form 14157-A instructions to the address indicated on the Form 14157-A.
CAUTION: DO NOT USE Form 14157:
- If you suspect your identity was stolen. Use Form 14039. Follow “Instructions for Submitting this Form” on Page 2 of
Form 14039.
- To report alleged tax law violations by an individual, a business, or both. Use Form 3949-A. Submit to the address on the
Form 3949-A.
Specific Instructions
Section A - Return Preparer Information
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. An Enrolled Agent status is granted solely by the IRS upon the individual’s demonstration of special competence
in tax matters, by written examination, and passing suitability requirements. A Payroll Service Provider is a third party paid by an
employer to administer the employer's payroll and tax responsibilities. Select Other/Unknown if you are unsure of the preparer’s status.
Information about the Tax Return Preparer - Provide as much information as you know about the paid tax return preparer or
business.
Preparer’s Identification Numbers(s) - If known, provide the tax preparer’s Electronic Filing Identification Number (EFIN), Preparer
Tax Identification Number (PTIN), and Employer Identification Number (EIN).
Section B - Complaint Information
Tax Period(s)
Indicate the tax period(s) of the tax return for which the tax preparer misconduct occurred. Most individual’s 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 2013, but the tax
year is 2012 because the tax return covered calendar year 2012. A business's tax return can cover a quarter or a full year. For
example, you may have a Form 941, Employer's Quarterly Federal Tax Return, prepared for the period ending September 30, 2014.
Review the complaint allegations and check all that apply. Describe in detail the facts of your complaint in 11b. Attach a copy of any
documents you received from the tax return preparer. For Employment Tax complaints attach a copy of any Contract for Service
Agreement. Also attach additional sheets if necessary. Do not send original returns or payments.
Theft of Refund
A preparer:
- Embezzled or stole all or a portion of a client’s federal tax refund.
- Diverted a refund to an account that was not the client’s.
- Provided a copy of the return to the client that had direct deposit information that is not theirs.
- Provided a copy of the return to the client that does not match the return that was filed with the IRS.
- 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.
14157
Catalog Number 55242M
Form
(Rev. 2-2017)
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