|… suspect or know of an individual or a business that is not complying with the tax laws on issues such as
- False Exemptions or Deductions
- False/Altered Document
- Failure to Pay Tax
- Unreported Income
- Organized Crime
- Failure to Withhold
|Use Form 3949-A,
Information ReferralCAUTION: Do NOTuse Form 3949-A to report the issues below
|Print the form and mail to:
- Internal Revenue Service
- Fresno, CA 93888
If you do not wish to use Form 3949-A, you may send a letter to the address above. Please include as much information as possible, such as these important points:
- Name and Address of person or business you are reporting
- The individual’s social security number or the business’ employer identification number
- A brief description of the alleged violation(s), including how you became aware or obtained information about the violation(s)
- The years involved
- The estimated dollar amount of any unreported income
- Your name, address and telephone number*
*Although you are not required to identity yourself, it is helpful to do so. Your identity will be kept confidential.
|…suspect someone stole your identity and used your SSNfor employment purposes or could use your SSN to file a tax return
||Use Form 14039*
*Spanish version:Form 14039SP
|Complete the form online, print it and mail or fax to the appropriate office using the options listed on page 2 of the form. Include photocopies of at least one of the documents listed on the form to verify your identity. For additional information, refer to the Taxpayer Guide to Identity Theft
|…suspect fraudulent activity or an abusive tax scheme by a tax return preparer or tax preparation company
||Use Form 14157**
**Form 14157-A (see below) may also be required
|You may complete the form online, print it and mail it to the IRS address on the form.
|…suspect a tax return preparer filed a return or altered your return without your consent and you are seeking a change to your account
||Use Form 14157
|Send BOTH forms (Form 14157 and Form 14157-A) to the address shown in the Instructions for Form 14157-A.
|…suspect an abusive tax promotion or promoter
DON’T TAKE THE RISK! SEEK PROFESSIONAL HELP!
|Use Form 14242
||The form can be mailed or faxed to the IRS address or fax number on the form.
|…suspect misconduct or wrongdoing by an exempt organization or employee plan
||Use Form 13909
||Mail it to the address provided on the form.
|…have information and want to claim a reward
||Use Form 211
||Mail it to the address in the Instructions for the form.
|…suspect you received or are aware of fraudulent IRS
e-mails and websites
|Please let us know! See our Phishing web page.