Form 14157 Tax Return Preparer Complaint

Control Number:
Form

14157

(Rev. May 2012)

Department of the Treasury - Internal Revenue Service

OMB Number

Complaint: Tax Return Preparer

1545-2168

Return Preparer Information (complete all known information)
1. Preparer's professional status (check all that apply)
Attorney

Enrolled Agent

Registered Tax Return Preparer

Other / Unknown

Certified Public Accountant
2. Preparer's name and address

3. Preparer's business name and address (if different)

4. Preparer's telephone number(s) (include area code)

5. Preparer's email address

6. Preparer's website

7. Preparer Electronic Filing Identification Number (EFIN)

8. Preparer Tax Identification Number (PTIN)

9. Preparer Employer Identification Number (EIN)

10. Tax year(s) impacted

Nature of Complaint
11a. Review the statements below and check all that apply
Note: If you are a victim of preparer fraud or misconduct that has affected your tax account, you may request the IRS correct your tax
account by completing Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit. Form 14157-A provides the IRS with
information and additional documents needed to show the preparer's fraud or misconduct. Form 14157-A must be submitted along with
Form 14157 and the documents listed in the Form 14157-A instructions.
Diverted Refund to Unknown Account

False or Altered Documents

e-filing Using Pay Stub

False or Overstated Form W-2 or 1099

e-filed Returns using Non-Commercial Software or FreeFile

Incorrect Filing Status

Failure to Explain Refund Anticipation Loan

Misrepresentation of Credentials

Failure to Provide Copy of Return

No PTIN

Failure to Remit Employment Tax Payment

PTIN Misuse

Failure to Return Records

Return Filed Does Not Match Client’s Copy

Failure to Sign Returns

Return Filed Without Authorization or Consent

False Exemptions or Dependents

Theft of Refund

False Expenses, Deductions, or Credits

Unreported Income

Other (explain below)

Catalog Number 55242M

www.irs.gov

Form 14157 (Rev. 5-2012)

Control Number:
Form

14157

(Rev. May 2012)

Department of the Treasury - Internal Revenue Service

OMB Number

Complaint: Tax Return Preparer

1545-2168

11b. Provide facts and other information related to the complaint (attach additional sheets if necessary)

Your Contact Information (optional)
12. Relationship to Preparer
Client

IRS employee

Return preparer working for a different firm

Other (specify)

Return preparer working for the same firm
Date of complaint

Your name (Last, First, MI)
Your mailing address (street, city, state, ZIP code)

Your email address

Your telephone number(s) (include area code)

Send completed form along with any supporting information to:

Attn: Return Preparer Office – Mail Stop 58
1122 Town & Country Commons
Chesterfield, MO 63017-8200
Note: If Form 14157-A is also required, send both forms (Form 14157 and Form 14157-A) to the address shown in the Instructions for
Form 14157-A, and not to the address listed above.
Catalog Number 55242M

www.irs.gov

Form 14157 (Rev. 5-2012)

Instructions for Form 14157, Complaint: Tax Return Preparer
General Instructions
What's New
The IRS has revised the options for the Nature of Complaint in box 11. The box for the preparer's social security number has been
removed. A box has been added to identify the relationship of the complainant to the preparer. Instructions have been added
concerning a new related form, Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit.
Purpose of Form
Use Form 14157 to file a complaint against a tax return preparer or tax preparation 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.
Other Forms You May Have To File
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. Submit Form 14157-A with Form 14157 along with the
documents listed in the Form 14157-A instructions. Form 14157-A provides the IRS with information and additional documents needed
to show the preparer's fraud or misconduct.
Specific Instructions
Question 1
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. Enrolled Agent and Registered Tax 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 - 6
Information about the Tax Return Preparer - Provide as much of the following information as is known about the tax return preparer:
Tax preparer's name, street address, city, state, ZIP code, business name, business street address, city, state, ZIP code, telephone
number(s), email address, and website.
Questions 7 - 9
Preparer's Identification Number(s) - If known, provide the tax preparer's Electronic Filing Identification Number (EFIN), Preparer Tax
Identification Number (PTIN), and Employer Identification Number (EIN).
Question 10
Tax Year(s) - 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 11
Nature of Complaint - Check all that apply to your complaint. Describe in detail the facts of your complaint in 11b. and attach additional
sheets if necessary.
Diverted Refund to Unknown Account - The copy of the return you received from the tax preparer has direct deposit information that is
not yours.
e-Filed Returns Using Non-Commercial Software or FreeFile - A paid preparer is using 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, a paid preparer is using the
“FreeFile” program to prepare and file tax returns for clients. For more information on FreeFile, visit www.irs.gov/freefile.
e-filing Using Pay Stub - The 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.
Failure to Explain Refund Anticipation Loan - The preparer 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.
Failure to Provide Copy of Return - A preparer did not provide a client with a copy of the return he or she prepared, and refused to
provide a copy after a request.
Failure to Remit Employment Tax Payments - A preparer did not remit employment tax funds to the IRS on behalf of a client for Forms
940, 941, 943, 944, or 945.
Failure to Return Records - A preparer did not return some or all of a client's original records.
Catalog Number 55242M

www.irs.gov

Form 14157 (Rev. 5-2012)

Instructions for Form 14157, Complaint: Tax Return Preparer
Failure to Sign Returns - A paid preparer is not signing the federal tax returns that he or she prepares.
False Exemptions or Dependents - A preparer knowingly claimed unrelated, non-existent, unknown or additional exemptions on a tax
return.
False Expenses, Deductions, or Credits - A preparer knowingly claimed false or fictitious expenses and/or deductions on a tax return.
False or Altered Documents - A preparer made changes to a client's original tax documents or used false or incorrect documents to
complete a return.
False or Overstated Form W-2 or 1099 - A preparer knowingly claimed false or fictitious income and/or federal withholding on a tax
return.
Incorrect Filing Status - A preparer knowingly claimed an improper filing status on a tax return. The filing status claimed did not
accurately reflect the taxpayer's family situation.
Misrepresentation of Credentials - A preparer claims 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).
No PTIN - A paid preparer does not have a Preparer Tax Identification Number (PTIN) or is not including a PTIN on returns prepared.
PTIN Misuse - A paid preparer is improperly using a Preparer Tax Identification Number (PTIN) belonging to another individual.
Return Filed Does Not Match Client's Copy - The copy of the return provided by the preparer to the client does not match the return that
was filed with the IRS.
Return Filed Without Authorization or Consent - A preparer filed a return or submitted other information for a client without their
knowledge, authorization, or consent.
Theft of Refund - A preparer embezzled or stole all or a portion of a client's federal tax refund. Similarly, a preparer diverted a refund to
an account that was not the client's.
Unreported Income - A preparer informed a client that they did not have to report certain income such as cash, property, or checks
because it was not reported to the IRS.
Other - If none of the above describes the nature of the complaint, briefly summarize the complaint here. Some examples of other tax
preparer misconduct or improper tax preparation practices include, but are not limited to, charging for services not performed, fee
dispute, bad behavior, etc.
Question 12
Your Contact Information - Enter your relationship to the return preparer, as well as your name, street address, city, state, ZIP code,
telephone numbers, and email address where you can be contacted. Providing this information is optional, however if we need
additional information to investigate the complaint, the information will be helpful.

Privacy Act and Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to ensure that preparers are complying with these laws and to
allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number.
Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103.
The time require to complete this form will vary depending on individual circumstances. The estimated average time is 15 minutes. The primary purpose of this form is to
report potential violations of the Internal Revenue laws by tax return preparers. We are requesting this information under authority of 26 U.S.C. § 7801 and § 7803. Providing
this information is voluntary, and failure to provide all or part of the information will not affect you. Providing false or fraudulent information may subject you to penalties. We
may disclose this information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S.
commonwealths or possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce
federal non-tax criminal laws, and to federal law enforcement and intelligence agencies to combat terrorism.

Catalog Number 55242M

www.irs.gov

Form 14157 (Rev. 5-2012)