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Fillable Form 3949-A (2016)

Use Form 3949-A to report alleged tax law violations by an individual, a business, or both.

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What is Form 3949-A?

Form 3949-A is used to report alleged tax law violations. If you wish to report tax violations that you have observed, use the form because the IRS does not take violation reports over the phone. Take note of as much information as you can about the suspected person or business because it will be useful in filling out the form.

Do make sure that what you are reporting is/are a tax violation(s). Some examples of tax law violations include:
False exemptions or deductions

  • Kickbacks
  • A false or altered document
  • Failure to pay tax
  • Unreported income
  • Organized crime
  • Failure to withhold
  • Failure to follow the tax laws

DO NOT USE Form 3949-A to report:

  • Suspected identity theft. Use Form 14039.
  • Suspected misconduct by your tax return preparer. Use Form 14157.
  • Unauthorized alterations of your filed tax return by a paid preparer. Use Form 14157 AND Form 14157-A.
  • A notice you received from the IRS about someone claiming your exemption or dependent. Follow the instructions on the notice.
  • An abusive tax avoidance scheme, promotion, or a promoter of such a scheme. Use Form 14242.
  • Misconduct or wrongdoing by a tax-exempt organization or its officers, directors, or authorized persons. Use Form 13909.

If you wish to claim a reward for reporting the person or business, use Form 211.

Also, note that the IRS your identity will be kept confidential when you file this form.

How to Fill Out Form 3949-A?

When filling out this form, provide as much information as you can but don’t be afraid to leave blank any lines that you do not know.

Form 3949-A has three sections: information about the suspected person or business conducting a tax violation(s), description of the alleged violation, and information about yourself.

Section A

Information About the Person or Business You Are Reporting

  • If you are reporting a person, complete 1.
  • If you are reporting a business only, complete 2.
  • If you are reporting a business AND its owner, complete 1 and 2.

1 Individual

a. Name of individual
b. Social Security Number/TIN
c. Date of birth
d. Street address
e. City
f. State
g. ZIP code
h. Occupation
i. Email address
j. Marital status

i. Married
ii. Single
iii. Head of Household
iv. Divorced
v. Separated

k. Name of spouse

2Business

a. Name of business
b. Employer Tax ID Number (EIN)
c. Telephone number
d. Street address
e. City
f. State
g. ZIP code
h. Email address
i. Website

Section B

Describe the Alleged Violation of the Income Tax Law

3 Alleged violation of the income tax law.
Check all that apply.

a. False Exemption - They claimed persons as dependents they are not permitted to claim.
b. False Deductions - They claimed false or exaggerated deductions to reduce their taxable income.
c. Multiple Filings- They filed more than one tax return to receive fraudulent refunds.
d. Organized Crime - They are a member of a group that engages in illegal practices such as selling drugs, gambling, loansharking, extortion, or money laundering.
e. Unsubstantiated Income - They reported false income from an unverifiable source in order to get a false refund.
f. Earned Income Credit - They claimed Earned Income Credit which they were not permitted to receive. They might have also reported income they did not earn or claimed children they were not permitted to claim.
g. Public/Political Corruption - The public official or politician violated laws using their position illegally for personal gain.
h. False/Altered Documents - They altered of faked documents to substantiate a false refund.
i. Unreported Income - They did not report all of their income. This includes cash received or untrackable payments like goods or services.
j. Narcotics Income - They earned money from selling illegal drugs.
k. Kickback - They received illegal payments, kickbacks, or bribes in exchange for:

i. Referring the business of a government agency or other business towards a company or,
ii. Manipulating business decisions that result in partial payment to the person who made the bribe.

l. Wagering/Gambling - They did not report their income from wagering or gambling.
m. Failure to Withhold Tax - The person or business did not withhold legally owed taxes from the income paid to their employee(s), such as Social Security or Medicare taxes.
n. Failure to File Return - The person or business failed to file their due returns.
o. Failure to Pay Tax - The person or business failed to pay their due taxes.
p. Other - Discuss the violation in 5.

4Unreported income and tax years
Indicate the year(s) and the dollar amount(s) if your report is about unreported income.
5Comments
Briefly describe the facts of the alleged violation - Who/What/Where/When/How you learned about and obtained the information in this report. Attach another sheet if needed
6 Additional information

a. Are books/records available? If available, do not send them. The IRS will contact you if they are needed for an investigation.

i. Yes
ii. No

b. Do you consider the taxpayer dangerous?

i. Yes
ii. No

c. Banks, Financial Institutions used by the taxpayer

i. Name
ii. Street address
iii. City
iv. State
v. ZIP code

Section C

Information About Yourself
7 Personal information
This information is not necessary to process your report but would be helpful if the IRS needs to contact you for any additional information.

a. Your name
b. Telephone number
c. Best time to call
d. Street address
e. City
f. State
g. ZIP code

Submission

Print and send your accomplished Form 3949-A to the IRS at:

Internal Revenue Service
Stop 31313
Fresno, CA 93888

Although the IRS may call you to ask for more information, you will not be updated regarding the reported issue due to tax return confidentiality under IRC 6103.

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