2. Wizard

Form 14157

(Rev. June 2018)

Return Preparer Complaint

OMB Number 1545-2168

Catalog Number 55242M

Instructions

Important Things You Should Know

  • General Instructions
  • What's New: Several questions were added about the fee for the tax preparation services. Questions were added to help tax return preparers self-report issues with compromised PTINs, data breaches/security incidents, return count discrepancies or if someone used their identity to obtain a PTIN.
  • Purpose of Form: Use Form 14157 to file a complaint against a tax return preparer or tax preparation business. Tax professionals can use this form to report events that impact their PTIN or 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 www.irs.gov/taxpros.
  • 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.

To file tax return please refer to www.irs.gov/how-to-file-your-taxes-step-by-step 

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 A - Return Preparer Information (complete all known information)

All fields marked with an asterisk (*) are required.

(check all that apply)

Enter a five-digit ZIP code. Ex: 12345.

Enter a five-digit ZIP code. Ex: 12345.

Enter including parenthesis and dashes. Separated by spaces ie (999) 999-9999 (999) 999-9999 (999) 999-9999

 6 digits ex 999999

enter an EIN without dashes ie 999999999

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.


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 www.irs.gov/freefile.

 

- 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.

 

Return Preparer self reported event

 

- If your PTIN has been compromised. For example, you believe someone else is using your PTIN on tax returns without your authorization.

  

- You experienced a data breach or security incident.

  

- Return volume data from IRS sources is significantly different from your data.

  

- If someone used your identity to obtain a PTIN without your authorization.

 

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 B - Complaint Information

All fields marked with an asterisk (*) are required.

Only provide year, seperated by commas if necessary. ex. '2024,2023'.

Do not include dollar sign.

    • 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.

    Section C - Taxpayer’s Information

    All fields marked with an asterisk (*) are required.

    5 digits numeric

    Enter including parenthesis and dashes. Separated by spaces ie (999) 999-9999 (999) 999-9999 (999) 999-9999

    Field format MM/DD/YYYY, use space bar to toggle the date picker. 

    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.

    Section D - Your Information (do not complete if you are the taxpayer)

    All fields marked with an asterisk (*) are required.

    Field format MM/DD/YYYY, use space bar to toggle the date picker.

    Five digits numeric

    Enter including parenthesis and dashes. Separated by spaces ie (999) 999-9999 (999) 999-9999 (999) 999-9999

    All fields marked with an asterisk (*) are required.

    Review

    Your Form Has Been Submitted

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