Form 14157 - Complaint: Tax Return Preparer Page 4
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E-File
A 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.
- Used 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, the preparer used the “Free File” program to prepare and file tax returns for clients. For more
information on Free File, visit
- Filed a return electronically without securing taxpayer’s signature on Form 8879 (e-File Signature Authorization).
Preparer Misconduct
A preparer:
- Did not provide client with a copy of the return he or she prepared, and refused to provide a copy after a request.
- Did not return some or all of the client's original records.
- Did not sign the federal tax returns that he or she prepared.
- Claimed to be an attorney, certified public accountant, enrolled agent, or registered tax return preparer, but does not actually have
the credential claimed or the credential is no longer valid (e.g. expired, suspended or revoked).
- Agreed to file return but did not.
- The preparer charged for services not performed.
- Did not remit payment for taxes due.
- Filed a return or submitted other information for a client without their knowledge, authorization, or consent.
- 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. The return preparer was misleading, or failed to ensure taxpayers
understand financial products and related fees.
PTIN Issues
A preparer:
- Improperly used a Preparer Tax Identification Number (PTIN) belonging to another individual.
- Does not have a PTIN or is not including a PTIN on returns prepared.
False Items/Documents
A preparer knowingly:
- Claimed false or fictitious expenses and/or deductions on a tax return.
- Claimed unrelated, non-existent, unknown or additional information on a tax return.
- Made changes to a client's original tax documents or used false or incorrect documents to complete return.
- Claimed false or fictitious income and/or federal withholding on a tax return.
- Claimed an improper filing status on a tax return. The filing status claimed did not accurately reflect the taxpayer's family situation.
Employment Taxes
A preparer:
- Did not remit employment tax funds to the IRS on behalf of a client for Forms 940, 941, 943, 944, or 945 in full or on time.
- Did not prepare employment tax returns (Form 941, 940, 943, 944, 945) on behalf of a client in an accurate and/or timely manner.
Other
- If none of the above describes the nature of the complaint, briefly summarize the complaint. Some examples of other tax preparer
misconduct or improper tax preparation practices include, but are not limited to, fee dispute and bad behavior such as threats.
Section C - Taxpayer Information
Indicate if you are the taxpayer impacted by the tax preparer's misconduct or improper tax preparation practices.
Enter the taxpayer's name, street address, city, state, zip code, telephone number(s), and email address where he/she can be
contacted.
Taxpayer’s Signature – Sign and date.
Section D - Your Contact Information
Enter your name, street address, city, state, zip code, telephone number(s), and e-mail address where you can be contacted. This
information is not required to process your complaint but is helpful if we need to contact you for additional information.
Your Relationship to Preparer
Enter your relationship to the return preparer.
Taxpayers’ information and any information relating to another professional are confidential. Please obtain your client’s consent before
sharing any protected tax information, even with the IRS.
14157
Catalog Number 55242M
Form
(Rev. 2-2017)
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