Fillable Form 14157-A - Tax Return Preparer Fraud Or Misconduct Affidavit (Page 3 of 3) in pdf

Page 3

Instructions for Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit

Purpose of Form:

Use Form 14157-A if (1) a tax return preparer filed a return or altered your return information without your consent AND (2) you are

seeking a change to your tax account.

Specific Instructions: Consideration of your complaint will be delayed if the required documentation below is not included.

In order for your complaint to be considered, you must submit:

Forms:

● Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit - Complete form in its entirety and sign under penalties of

perjury. If your filing status is Married Filing Joint, at least one signature is required.

● Form 14157, Complaint: Tax Return Preparer - Complete form in its entirety. Information provided on this form will be shared with

the Return Preparer Office (RPO) to report the misconduct. Do not send a duplicate copy to RPO. Note: Section A, Return

Preparer information must be completed for consideration.

● Signed copy of your tax return(s), as it was intended to be filed (if required to file).

● Copy of your tax return received from your tax preparer.

Preparer Information:

Evidence corroborating that the tax preparer held themselves out as being in the business of preparing returns. You will

need to provide one or more items of evidence to establish this fact, which may include one or more of the following: This

list is not all inclusive.

● Copy of tax return received from the tax preparer that identifies the preparer

● Business card of the preparer

● Flyer or advertisement indicating return preparation services and name of preparer

● Professional or business letterhead bearing name of the preparer

● Business name on check from preparer

Evidence corroborating that there was interaction with the tax preparer. The evidence must show the preparer name and

the tax year in question with corresponding dates that indicate an exchange between the taxpayer and the preparer

regarding the filing of a tax return. You will need to provide one or more items of evidence to establish this fact, which may

include one or more of the following: This list is not all inclusive.

● Copy of tax return received from the tax preparer that identifies the preparer

● Copy of documents received from tax preparer

● Copy of Form 8879, IRS e-file Signature Authorization, with signatures or evidence it was received by the preparer

● Copy of negotiated check for payment to the preparer for tax preparation services

● Copy of refund check the taxpayer received from the preparer

● Copy of credit card statement reflecting charge in the preparer's name for payment for services

● Copy of receipt from the preparer, reflecting a fee for the preparation of a tax return for the year in question

● Copy of paper check(s) reflecting the amount received by paper check, if applicable

● E-mail or text messages exchanged between the taxpayer and preparer concerning the tax return preparation

If you are claiming you received no refund or received only a portion of your refund, additional information may be

required:

● Official report from a Law Enforcement agency signed by police officer or equivalent (or otherwise demonstrably accepted by

the agency) that contains:

o Tax year(s) involved

o Return preparer's first and last name, address, and

o A statement describing the preparer misconduct and theft of refund.

Mailing Instructions: Place the Form 14157-A on top of all other required documentation.

If submitting this information in response to a notice or letter received from the IRS:

● Send the completed Form 14157-A, Form 14157, and other documents with a copy of the notice or letter to the address

contained in that notice or letter.

If you did NOT receive a notice from the IRS:

● Send the completed Form 14157-A, Form 14157, and other documents to the IRS where you would normally mail your Form

1040. To locate the proper mailing address, go to IRS.gov - key word search "Where to File Addresses" and then link to

"Taxpayers and Tax Professionals - Where to File Individual Tax Returns".

Privacy Act and Paperwork Reduction Act Notice

We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to ensure that preparers are complying with these laws and to

allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number.

Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

Generally, tax returns and return information are confidential, as required by IRC Section 6103.

The time require to complete this form will vary depending on individual circumstances. The estimated average time is 5 minutes. The primary purpose of this form is to report

potential violations of the Internal Revenue laws by tax return preparers. We are requesting this information under authority of 26 U.S.C. § 7801 and § 7803. Providing this

information is voluntary, and failure to provide all or part of the information will not affect you. Providing false or fraudulent information may subject you to penalties. We may

disclose this information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or

possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal non-tax

criminal laws, and to federal law enforcement and intelligence agencies to combat terrorism.

14157-A

Form

(Rev. 2-2016)

Catalog Number 59567Y