2. Wizard

Form 14242

(Rev. April 2024)

Report Suspected Abusive Tax Promotions or Preparers

OMB Number 1545-2219

Catalog Number 57652G

Instructions

Important Things You Should Know

  • Use Form 14242 to report a suspected abusive tax avoidance scheme and/or tax return preparers who promote such schemes. More information about tax avoidance schemes is available at www.irs.gov/scams. CLAIM FOR REWARD: To claim an award for providing this information to the IRS, file Form 211, Application for award for Original Information.

Examples: Theft of your return, did not receive a copy of your return, your preparer is not responding to you, altered your return without your consent, charged excessive fees, or no return was prepared after payment.

You may not proceed.

Complete Form14157 - Return Preparer Complaint Make a complaint about a tax return preparer | Internal Revenue Service

Online Form: Form 14157 | Internal Revenue Service

 

Examples: An individual/business not filing their taxes or filing incorrectly (unreported income or false exemptions, deductions, or credits). Reporting someone claiming your dependents.

You may not proceed.

Complete Form 3949-A About Form 3949-A, Information Referral | Internal Revenue Service

 

You may not proceed.

Use Form 14039 Identity theft guide for individuals | Internal Revenue Service

Link to PDF Form: https://www.irs.gov/pub/irs-pdf/f14039.pdf

You may not proceed.

Report this to Treasury Inspector General for Tax Administration (TIGTA). Submit a Complaint | U.S. Treasury Inspector General for Tax Administration OIG

Examples: “too good to be true” deals/schemes, promise of large refunds, gray area/complex tax issues, false credits, false deductions, false/unreported income, entity creation.

For more information, please visit Abusive tax schemes and abusive tax return preparers - IRS Lead Development Center | Internal Revenue Service  and/or review Publication: https://www.irs.gov/pub/irs-pdf/p3995.pdf 

You may not proceed.

 Click here to return to IRS homepage.

You can proceed with the "Next" button if the first 4 questions above are answered "No".

 

 

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

e.g., seminar, internet, email, TV, flyer, newspaper, magazine, friend,

relative, etc.

You may use the space bar to open the calendar. Future dates are not accepted

Promoter/Preparer information (if more than one promoter/preparer is involved, provide information on all)

Website address must include at least one period

Phone number may only include numbers, letters, spaces and dashes. A phone number with just zeros is not accepted.

    (if known). Do not include dollar signs, commas, or cents. ex. 1500

    e.g., brochures, prospectus, etc.

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

    Providing your contact information is optional, but will be helpful if we have questions, and will allow us to acknowledge receipt of the referral

    You may use the space bar to open the calendar. Future dates are not accepted

    Phone number may only include numbers, letters, spaces and dashes. 

    Email address must include at least one '@' symbol

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

    Review your information below (click to expand and edit as necessary)

    Review

    Pre-Screening Questions

    Are you reporting bad tax preparer behavior?

    N/A

    EDIT

    Are you reporting alleged tax law violations by an individual or business?

    N/A

    EDIT

    Do you suspect your identity was stolen?

    N/A

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    Are you reporting an individual or business impersonating the IRS?

    N/A

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    Are you reporting an individual or business that is preparing numerous tax returns with an abusive/unlawful scheme or that is selling and promoting a tax avoidance or refund scheme?

    N/A

    EDIT
    Promoter/ Preparer

    Describe the suspected tax scheme being promoted

    N/A

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    How did you become aware of the promotion or promoter

    N/A

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    When did you first learn about the tax promotion

    N/A

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    Name of Promoter(s)/Tax Preparer(s)

    N/A

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    Social Security Number (SSN) and/or Preparer Tax Identification Number (PTIN)

    N/A

    EDIT

    Mailing address of Promoter/Preparer

    N/A

    EDIT

    Website

    N/A

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    Telephone number of Promoter/Preparer

    N/A

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    Do you have copies of any promotional material supplied by the promoter

    N/A

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    Cost

    N/A

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    Is the promotion still active

    N/A

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    Describe how the promoter or preparer was involved in the promotion

    N/A

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    What is your current relationship with the Promoter(s)/Preparer(s)? Did you purchase the promotion strategy

    N/A

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    Do you have any additional information that you would like us to consider

    N/A

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    Contact

    Name

    N/A

    EDIT

    Enter the date you completed this form

    2025-07-24

    EDIT

    Mailing address

    N/A

    EDIT

    Telephone number

    N/A

    EDIT

    Email address

    N/A

    EDIT

    Your Form Has Been Submitted

    Download a PDF for your records