What is Form 14157-A?
Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, is a form issued by the Internal Revenue Service (IRS) to allow taxpayers to file complaints against their tax return preparers.
Usually, when taxpayers are preoccupied with too many activities to file their taxes, they will leave this duty to a tax return preparer. Tax return preparers are trained professionals that assist other people in filing their income tax returns. These individuals are not necessarily charted accountants or tax lawyers, but they have the necessary skill set to ensure that your taxes are in order.
However, there are times when tax preparers fail to uphold their trusted duties. The IRS Form 14157-A was issued to allow you to detail the misconducts of your tax preparer. In particular, IRS Form 14157 A focuses on tax preparer fraud, which is when a person falsifies the identity of a tax preparer for their gain.
You can file the 14157-A Form if both the following criteria are met:
- A tax preparer, or posing as one, filed or altered a Form 1040 series tax return without your explicit consent.
- You are seeking a change to your tax account.
If you do wish to file a Form 14157-A IRS Form, the IRS advises that your prepare some documents to attach to the form. Below is a list of documents you will need to submit to the IRS for your complaint to be considered without delay.
The following are required forms to submit to validate your complaint.
- A completed IRS Tax Form 14157-A with your signature
- A completed Form 14157, Complaint: Tax Return Preparer which will be submitted to the Return Preparer Office.
- Signed Copy of your individual tax returns, as it was intended to be filed.
- A copy of your tax return received from your tax preparer
- Any evidence that the tax preparer was advertising their services as a being in the business of preparing returns. You may provide one or more items to prove this fact.
- Any evidence proving that the taxpayer and the tax preparer had an interaction. Evidence must show the name of the tax preparer and the tax year (and dates) corresponding to the tax return.
To submit these documents, place the 14157-A Form on top of all the documents before mailing them to the IRS.
Finally, if you are submitting tax form 14157-A as a response to a letter or notice received from the IRS, include a copy of the notice to the collection of documents and send them to the address displayed on the notice.
If you are submitting tax form 14157 A without receiving a letter of notice from the IRS, send the completed 14157 A Form along with the other documents to the address where you would usually file your Form 1040, Income Tax Return.
How to fill out Form 14157-A?
Taxpayers who want to file a complaint against their fraudulent tax preparers can find and download a PDF version of the 14157-A Form from the official IRS government website to fill out manually. Alternatively, you can fill out the form electronically using PDFRun.
In addition to completing this form, you must ensure that you have all the necessary documents that were mentioned earlier. Incomplete forms and incomplete documents will delay the processing of your complaint.
Input your complete name (Last, First, Middle Initial).
Input the complete name of your spouse (Last, First, Middle Initial). If you do not have a spouse, leave this section blank.
Last Four Digits of your SSN
Input the last four digits of your social security number or individual taxpayer number.
Your Mailing Address
Input your complete mailing address including, street number, street, city, state, and ZIP code.
Name of Tax Return Preparer
Input the complete name of the tax return preparer you are writing this complaint against.
This section certifies that you are a victim of tax preparer fraud or misconduct. Check all that apply from the list below:
- 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
Input here the tax years that were involved in the issues you have checked in Section 1
If you have used the tax preparer’s services for any other tax returns or filings, list the tax years impacted. Otherwise, you can leave this section blank.
Check yes in this section if you have any other relationship with the tax preparer other than your business relations. Otherwise, check no.
If you checked yes, specify the type of relationship you have with the tax preparer.
In this section, explain how did you discover the tax preparer’s services.
This section is where you will detail information about refunds. First, indicate if you have received a refund by checking yes or no.
If you checked yes, input the amount refunded. If this amount is different from expected, input the expected refund amount.
If you checked no, indicate whether or not you have contacted your tax preparer regarding a refund by checking yes or no.
In addition, when you are complaining about the refund you are required to submit an official report from a Law Enforcement agency that contains the following:
- Tax year(s) involved
- Return preparer's first and last name, address
- A statement describing the preparer's misconduct and theft of refund.
In this section, if you have already contacted your tax preparer regarding a refund, input a summary of the response of the tax preparer here, if not the entirety.
In this section, indicate whether or not you paid a fee for the services of the tax preparer by checking yes or no. If yes, input the amount paid as a fee and how the fee was paid.
This section informs you that the IRS will be disclosing your financial information to your corresponding bank to determine the validity of the refund transfer. If you authorize the IRS to do this, check yes. Otherwise, check no.
In this section, give concise explanations of the issues you have checked in Section 1 and any issues with tax that have arisen due to the misconduct of the tax preparer. If you need more space for your explanation, attach the continuation to this form.
Before signing the form, read the clause before the space provided.
Affix your signature here.
Input the date signing here.
Affix your spouse’s signature here. If you are filing this complaint concerning a Joint Return, either you or your spouse can validate this form by signing it.
If you do not have a spouse, leave this blank.
Input your spouse’s date of signing. If your spouse did not sign this form, or you do not have a spouse, leave this blank.
Input your current business telephone number including the area code.