If you suspect an individual or business is violating tax laws, reporting it helps ensure tax fairness. The IRS provides specific forms based on the nature of the violation.
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| Violation Type | Recommended Action |
| General Fraud (Unreported income, false expenses) | File Form 3949-A, Information Referral. |
| Promoters of Tax Schemes (Illegal tax shelters) | File Form 14242, Report Suspected Abusive Tax Promotions. |
| Tax Preparer Misconduct (Fraudulent returns) | File Form 14157, Complaint: Tax Return Preparer. |
| Whistleblower (High Value) | File Form 211 for cases involving $2M+ in dispute. |
| Identity Theft | File Form 14039, Identity Theft Affidavit. |
Submission Procedures
- Documentation: Provide as much specific detail as possible, including the subject’s name, address, and SSN or EIN if known. Do not attempt to obtain this information illegally.
- Anonymity: For general fraud (Form 3949-A), you may remain anonymous. However, identifying yourself can assist the IRS if clarification is needed.
- Confidentiality: Due to federal privacy laws (IRC § 6103), the IRS cannot provide you with status updates or results regarding any investigation triggered by your report.
- Whistleblower Awards: If you file Form 211, you may be eligible for an award of 15% to 30% of the collected proceeds if the information leads to a successful recovery.
