Most paid tax return preparers are professional, honest and trustworthy. The IRS is committed to investigating those who act improperly. For example:
- Embezzling a client's refund.
- Altering documents.
- Creating or omitting income to generate a larger refund.
- Creating false exemptions or dependents to generate a larger refund.
- Creating false expenses, deductions or credits to generate a larger refund
- Failing to sign tax returns they prepare and file. (Note: If electronically filed, your copy may not contain a signature.)
- Failing to enter a Preparer Tax Identification Number (PTIN) on a tax return or improperly using a PTIN belonging to another individual.
- Refusing to provide clients with a copy of their tax return.
- Neglecting to return a client's records or holding the records until the preparation fee is paid.
- Using an incorrect filing status to generate a larger refund.
- Preparing client returns using off-the-shelf tax software or IRS Free File, both of which are intended for use by individuals.
- Falsely claiming to be an attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary.
If mailing Form 14157, send to:
Internal Revenue Service
Attn: Return Preparer Office
401 W. Peachtree Street NW
Mail Stop 421-D
Atlanta, GA 30308
If faxing Form 14157, send to: 855-889-7957