Fillable Form 14157 - Complaint: Tax Return Preparer (Page 3 of 5) in pdf

Page 3 of 5

Instructions for Completion of Form 14157

Provide the following information to file a complaint against a tax return preparer, or tax preparation business. For

guidance, please see the basic instructions listed below. Please include as much detailed information as you have

available in order to properly route your complaint.

Pursuant to federal statutes (IRS regulations), an individual who is paid to prepare your return is required to sign the

return and provide a PTIN number as preparer. If more than one individual worked on your return, not all the individuals

are required to sign, but at least one must sign and enter his / her PTIN. If an individual prepared your return and neither

the individual or anyone from the individual's firm signed the return, please describe the circumstances involved with the

return preparation when detailing the nature of your complaint.

Question 1

Preparer's Professional Status - Is the preparer an Attorney or Certified Public Accountant (CPA)? These professionals

must be members in good standing with a state bar or board of accountancy, respectively. Is the preparer an Enrolled

Agent or Registered Tax Return Preparer? Enrolled Agent and / or Registered 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 - 7

Information about the Tax Return Preparer -Tax preparer's name, street address, city, state, zip code, business name,

business street address, city, state, zip code, preparer's telephone number (include area code), business telephone

number (if different from item 4), preparer's e-mail address, preparer's website, and fax number (if known).

Questions 8 - 11

Preparer's Identification Number(s)

- If known, provide the tax preparer's Preparer Electronic Filing Identification

Number (EFIN), Preparer Tax Identification Number (PTIN), Preparer Social Security Number (SSN) and Preparer

Employer Identification Number (EIN).

Question 12

Tax Year - 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 13

Nature of Complaint

Check all that pertain to your complaint. Describe in detail the facts of your complaint in 13. b. and

attach additional sheets if necessary.

False Exemptions or Dependents - The tax preparer claimed unrelated, non-existent, unknown or additional exemptions

on your tax return.

False Expenses or Deductions - The tax preparer claimed false or fictitious (nonexistent) expenses and/or deductions on

your tax return.

False or Overstated W-2 or Form 1099 - The tax preparer claimed false or fictitious (nonexistent) income and/or federal

withholding on your tax return.

False or Altered Documents - The tax preparer made changes to your original tax documents or used false or incorrect

documents to complete your return.

Incorrect Filing Status - The tax preparer claimed an improper filing status on your return. The filing status claimed did

not accurately reflect your family situation.

14157

Catalog Number 55242M

Form

(Rev. 07-2011)

Form 14157 - Complaint: Tax Return Preparer Page 3

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