Federal Tax Return Preparer Fraud or Misconduct Affidavit
Extracted from PDF file 2019-federal-form-14157-a.pdf, last modified December 2018
Tax Return Preparer Fraud or Misconduct AffidavitForm 14157-A Department of the Treasury - Internal Revenue Service (November 2018) Tax Return Preparer Fraud or Misconduct Affidavit OMB Number 1545-2168 Complete and sign this form if (1) a tax return preparer filed a Form 1040 series tax return or altered your Form 1040 series tax return without your knowledge or consent AND (2) you are seeking a change to your tax account. Important: Read the instructions for additional required documentation to submit with Form 14157-A. Incomplete complaints will delay the processing of your claim. Your name (Last, First, MI) Spouse name, if applicable (Last, First, MI) Last four digits of your SSN (or ITIN) Name of Tax Return Preparer Your mailing address (street, city, state, ZIP code) I am a victim of preparer fraud or misconduct (check all that apply). Provide an explanation on the back of this form. A Tax Return Preparer filed a tax return using my name and/or Social Security Number without my knowledge or consent A Tax Return Preparer altered my tax return without my knowledge or consent A Tax Return Preparer provided me with a copy of my tax return which is different from what was filed with the IRS A Tax Return Preparer received all or a portion of my refund without my knowledge or consent A Tax Return Preparer had my refund or a portion of my refund direct deposited into an account that was not mine A Tax Return Preparer promised me a refund that I never received and the IRS did not contact me about the refund A Tax Return Preparer promised me a refund but I received a refund for a different amount and the IRS did not contact me about the refund A Tax Return Preparer promised me a refund but gave me a check that "bounced" List the tax year(s) impacted for each box checked above If you used the tax return preparer named above for any other tax year(s) filings or returns, list the tax year(s) Do you have a relationship with the preparer other than a business relationship Yes No Yes No Yes No If Yes, define the relationship (friend, neighbor, relative, co-worker, etc.) How did you find out this person prepared income tax returns Did you receive a refund If Yes, enter refund amount Enter refund amount expected if different from the refund amount you received If No, did you contact your preparer or financial institution to inquire about your refund Preparer or financial institution response regarding your refund Note: If you did not receive a refund or received a refund for a different amount than what was expected, you may contact the IRS at 1-800-829-1040 to determine if a refund trace is needed. The refund trace will assist with the processing of your claim. Did you pay a fee to your preparer Yes No Yes No If Yes, enter fee amount How did you pay the fee? (For example: deducted from refund, personal payment) Do you authorize the IRS to disclose your identity (your name, mailing address, taxpayer identifying number or any combination thereof) and each bank routing and account number listed on your tax return to the corresponding bank in order to determine if the refund was directed to your account Catalog Number 59567Y www.irs.gov Form 14157-A (Rev. 11-2018) Page 2 Briefly describe what happened and the resulting tax issue (if applicable). If additional space is needed, attach your explanation. Under penalties of perjury, I declare that, to the best of my knowledge and belief, the information entered on this form is true, correct, complete, and made in good faith Taxpayer signature Date signed Spouse's signature (if applicable) Date signed Telephone number (include area code) Catalog Number 59567Y www.irs.gov Form 14157-A (Rev. 11-2018) Page 3 Instructions for Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit Purpose of Form: Use Form 14157-A if (1) a tax return preparer filed a Form 1040 series tax return or altered your Form 1040 series tax return information without your knowledge or consent AND (2) you are seeking a change to your tax account. Specific Instructions: Consideration of your complaint will be delayed if the required documentation below is not included. In order for your complaint to be considered, you must submit: Forms: ● Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit - Complete form in its entirety and sign under penalties of perjury. If your filing status is Married Filing Joint, at least one signature is required. ● Form 14157, Complaint: Tax Return Preparer - Complete form in its entirety. Information provided on this form will be shared with the Return Preparer Office (RPO) to report the misconduct. Do not send a duplicate copy to RPO. Note: Section A, Return Preparer information must be completed for consideration. ● Signed copy of your individual tax return(s), as it was intended to be filed (if required to file). ● Copy of your tax return received from your tax preparer. Preparer Information: Evidence corroborating that the tax preparer held themselves out as being in the business of preparing returns. You will need to provide one or more items of evidence to establish this fact, which may include one or more of the following: This list is not all inclusive. ● Copy of tax return received from the tax preparer that identifies the preparer ● Business card of the preparer ● Flyer or advertisement indicating return preparation services and name of preparer ● Professional or business letterhead bearing name of the preparer ● Business name on check from preparer Evidence corroborating that there was interaction with the tax preparer. The evidence must show the preparer name and the tax year in question with corresponding dates that indicate an exchange between the taxpayer and the preparer regarding the filing of a tax return. You will need to provide one or more items of evidence to establish this fact, which may include one or more of the following: This list is not all inclusive. ● Copy of tax return received from the tax preparer that identifies the preparer ● Copy of documents received from tax preparer ● Copy of Form 8879, IRS e-file Signature Authorization, with signatures or evidence it was received by the preparer ● Copy of negotiated check for payment to the preparer for tax preparation services ● Copy of refund check the taxpayer received from the preparer ● Copy of credit card statement reflecting charge in the preparer's name for payment for services ● Copy of receipt from the preparer, reflecting a fee for the preparation of a tax return for the year in question ● Copy of paper check(s) reflecting the amount received by paper check, if applicable ● E-mail or text messages exchanged between the taxpayer and preparer concerning the tax return preparation If you are claiming you received no refund or received only a portion of your refund, additional information may be required: ● Official report from a Law Enforcement agency signed by police officer or equivalent (or otherwise demonstrably accepted by the agency) that contains: o Tax year(s) involved o Return preparer's first and last name, address, and o A statement describing the preparer misconduct and theft of refund. Mailing Instructions: Place the Form 14157-A on top of all other required documentation. If submitting this information in response to a notice or letter received from the IRS: ● Send the completed Form 14157-A, Form 14157, and other documents with a copy of the notice or letter to the address contained in that notice or letter. If you did NOT receive a notice from the IRS: ● Send the completed Form 14157-A, Form 14157, and other documents to the IRS where you would normally mail your Form 1040. To locate the proper mailing address, go to IRS.gov - key word search "Where to File Addresses" and then link to "Taxpayers and Tax Professionals - Where to File Individual Tax Returns". 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 IRC Section 6103. The time require to complete this form will vary depending on individual circumstances. The estimated average time is 5 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 59567Y www.irs.gov Form 14157-A (Rev. 11-2018)
Form 14157-A (Rev. 11-2018)
More about the Federal Form 14157-A Other Voucher
We last updated the Tax Return Preparer Fraud or Misconduct Affidavit in February 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.
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The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 14157-A from the Internal Revenue Service in February 2020.
Form 14157-A is a Federal Other form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.
Historical Past-Year Versions of Federal Form 14157-A
We have a total of six past-year versions of Form 14157-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 14157-A (Rev. 11-2018)
Form 14157-A (Rev. 11-2018)
Form 14157-A (Rev. 2-2016)
Form 14157-A (Rev. 2-2016)
Form 14157-A (Rev. 5-2012)
Form 14157-A (Rev. 5-2012)
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