Fillable Form IRS 14157

What is Form 14157?

Form 14157, Return Preparer Complaint, is an Internal Revenue Service (IRS) form used to file a complaint with the IRS against a tax return preparer or tax preparation business.

Tax professionals can use IRS Form 14157 to report events that impact their Preparer Tax Identification Number (PTIN) or business.

Individuals who are paid to prepare federal tax returns must follow ethical standards and guidelines as established in Treasury Department Circular 230.

Do not use the 14157 Form:

• If you suspect your identity was stolen. Use Form 14039, Identity Theft Affidavit, instead.
• To report alleged tax law violations by an individual, a business, or both. Use Form 3949-A, Information Referral, instead.

The completed 14157 IRS Form along with all supporting information can be filed by fax or regular mail. If by fax, send Form 14157 to: 855-889-7957. If by mail, send Form 14157 to:

Attn: Return Preparer Office

401 W. Peachtree Street NW

Mail Stop 421-D

Atlanta, GA 30308.

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, in addition to Form 14157.

How to fill out Form 14157?

Filling out Form 14157 IRS is quick and simple. You can download and print a PDF copy of Tax Form 14157 from the Internal Revenue Service (IRS) website that you can manually complete. But for your convenience, you can also fill out Form 14157 electronically on PDFRun. By following the instructions below, you can accomplish the form in minutes.

Section A – Return Preparer Information

Provide as much information as you know about the paid tax return preparer or business.

Line 1

Mark the boxes that indicate any professional credentials held or claimed to be held by the return preparer. You may select:

• Attorney – Individuals in good standing with a state bar association.
• Enrolled Agent – Granted solely by the Internal Revenue Service (IRS) upon individuals’ demonstration of special competence in tax matters, by written examination, and passing suitability requirements.
• Certified Public Accountant – Individuals in good standing with a state board of accountancy.
• Payroll Service Provider – Third parties paid by employers to administer the employer’s payroll and tax responsibilities.
• Other/Unknown – Mark this box if you are unsure of the preparer’s professional status.

Line 2

Enter the preparer’s full name and residential address, including street number, city, state, and ZIP code.

Line 3

Enter the preparer’s business name and address, if different from line 2.

Line 4

Enter the preparer’s telephone numbers, including the area codes.

Line 5

Enter the preparer’s email address.

Line 6

Enter the preparer’s website.

Line 7

Enter the preparer’s electronic filing identification number (EFIN), if known.

Line 8

Enter the preparer’s tax identification number (PTIN), if known.

Line 9

Enter the preparer’s employer identification number (EIN), if known.

Section B – Complaint Information

Line 10a

Enter the tax periods of the tax return for which the tax preparer's misconduct occurred.

Most individual’s 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 2013, but the tax year is 2012 because the tax return covered the calendar year 2012. A business’s tax return can cover a quarter or a full year. For example, you may have a Form 941, Employer’s Quarterly Federal Tax Return, prepared for the period ending on September 30, 2014.

Line 10b

Mark the appropriate box indicating if you paid a fee to your preparer. You may select:

• Yes
• No

If you marked yes, enter the amount of fee on the space provided. Then, enter how you paid the fee (for example, deducted from refund or personal payment), on the appropriate space.

Line 11a

Review the complaint allegations and mark all that apply. You may select:

• Theft of Refund – A preparer:
  • Embezzled or stole all or a portion of the client’s federal tax refund.
  • Diverted a refund to an account that was not the client’s.
  • Provided a copy of the return to the client that had direct deposit information that is not theirs.
  • Provided a copy of the return to the client that does not match the return that was filed with the Internal Revenue Service (IRS).
  • 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.
• E-File – A 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, Wage and Tax Statement, W-2G, Certain Gambling Winnings, and 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
  • Used non-commercial software to prepare returns that appear self-prepared by the taxpayer and are not including his or her name and information on Free File. Visit the Internal Revenue Service (IRS) Free File for more information.
  • Filed a return electronically without securing the taxpayer’s signature on Form 8879, IRS e-file Signature Authorization.
• Preparer Misconduct – A preparer:
  • Did not provide the client with a copy of the return he or she prepared, and refused to provide a copy after a request.
  • Did not return some or all of the client’s original records.
  • Did not sign the federal tax returns that he or she prepared.
  • Claimed 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 (for example, expired, suspended, or revoked).
  • Agreed to file a return but did not.
  • Charged for services not performed.
  • Did not remit payment for taxes due.
  • Filed a return or submitted other information for the client without their knowledge, authorization, or consent.
  • 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. The return preparer was misleading or failed to ensure taxpayers understand financial products and related fees.
• PTIN Issues – A preparer:
  • Improperly used a Preparer Tax Identification Number (PTIN) belonging to another individual.
  • Does not have a Preparer Tax Identification Number (PTIN) or is not including a PTIN on returns prepared.
• False Items/Documents – A preparer knowingly:
  • Claimed false or fictitious expenses and/or deductions on a tax return.
  • Claimed unrelated, non-existent, unknown, or additional information on a tax return.
  • Made changes to the client’s original tax documents or used false or incorrect documents to complete a return.
  • Claimed false or fictitious income and/or federal withholding on a tax return.
  • Claimed an improper filing status on a tax return. The filing status claimed did not accurately reflect the taxpayer’s family situation.
• Employment Taxes – A preparer:
  • Did not remit employment tax funds to the Internal Revenue Service (IRS) on behalf of a client for Forms 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return; 941, Employer’s Quarterly Federal Tax Return; 943, Employer’s Annual Federal Tax Return for Agricultural Employees; 944, Employer’s Annual Federal Tax Return; or 945, Annual Return of Withheld Federal Income Tax, in full or on time.
  • Did not prepare employment tax returns (Forms 940, 941, 943, 944, 945) on behalf of a client in an accurate and/or timely manner.
• Return Preparer Self Reported Event – A preparer:
  • Preparer Tax Identification Number (PTIN) has been compromised. For example, someone else is using his or her PTIN on tax returns without his or her authorization.
  • Experienced a data breach or security incident.
  • Data is significantly different from the return volume data from Internal Revenue Service (IRS) sources.
  • Identity was used to obtain his or her PTIN without his or her authorization.
• Other – If none of the above describes the nature of the complaint, enter a brief summary of the complaint in the space provided. Some examples of other tax preparer misconduct or improper tax preparation practices include, but are not limited to, fee dispute and bad behavior such as threats.

Line 11b

Enter a detailed description of the facts of your complaint. Attach additional sheets if necessary.

Also attach a copy of any documents you received from the tax return preparer (for example, tax returns, advertisements, business cards, Form 8879, IRS e-file Signature Authorization, Form 8888, Allocation of Refund (including savings bond purchases)).

For Employment Tax complaints, attach a copy of any Contract for Service Agreement and Refund Transfer Agreement. Do not send original returns or payments.

Section C – Taxpayer’s Information

Complete this section only if you are a taxpayer.

Are you a taxpayer?

Mark the appropriate box indicating if you’re a taxpayer or not. You may select:

• Yes
• No

Line 12

Enter your name or your business name.

Line 13

Enter your mailing address, including your street address, city, state, and ZIP code.

Line 14

Enter your telephone numbers, including the area codes.

Line 15

Enter your email address.

Line 16

Affix your signature.

Line 17

Enter the date you signed the form.

Section D – Your Information

Do not complete this section if you are a taxpayer.

Line 18

Enter your full name following the format: Last Name, First Name, Middle Initial.

Line 19

Enter the date you completed this form.

Line 20

Enter your mailing address, including your street address, city, state, and ZIP code.

Line 21

Enter your telephone numbers, including the area codes.

Line 22

Enter your email address.

Line 23

Mark the appropriate box indicating your relationship to the preparer. You may select:

• Client
• Return preparer working for a different firm
• Return preparer working for the same firm
• Return preparer self reported event
• IRS employee
• Other – Specify in the space provided.

Note that taxpayers’ information and any information relating to another professional are confidential. You must obtain your client’s consent before sharing any protected tax information, even with the Internal Revenue Service (IRS).