Return Preparer Complaint Revision Date 01/11/2022

• Legal Form Number: 14157
• Issuer: Treasury Department
• Section: Treasury Department

Catalog Number 55242M www.irs.gov Form 14157 (Rev. 6-2018)

Form 14157

(June 2018)

Department of the Treasury - Internal Revenue Service

Return Preparer Complaint OMB Number

1545-2168

Use this form to file a complaint with the IRS against a tax return preparer or tax preparation business.

CAUTION: READ THE INSTRUCTIONS BEFORE COMPLETING THIS FORM. There may be other more appropriate forms

specific to your complaint. (For example, if you believe you are a victim of identity theft, please complete Form 14039, Identity

Theft Affidavit).

Section A - Return Preparer Information (complete all known information)

1. Preparer's professional status (check all that apply)

Attorney

Enrolled Agent

Certified Public Accountant Other/Unknown

Payroll Service Provider

2. Preparer's name and address 3. Preparer's business name and address (if different)

4. Preparer's telephone number(s) (include area code) 5. Preparer's email address

6. Preparer's website 7. Preparer Electronic Filing Identification Number (EFIN)

8. Preparer Tax Identification Number (PTIN) 9. Employer Identification Number (EIN)

Section B - Complaint Information

10a. Tax period(s) impacted

11a. Review the complaints below and check all that apply

Theft of Refund (Diverted refund to unknown account; return filed does not match taxpayer's copy)

E-File (e-filed returns using pay stub, non-commercial software or Free File without properly securing taxpayer's signature)

Preparer Misconduct (Failed to provide copy of return, return records, sign returns or remit payments for taxes due; misrepresentation of

credentials; agreed to file return but did not; filed return without authorization or consent.)

PTIN Issues (Failed to include Preparer Tax Identification Number (PTIN) or any identification number on tax return; indicated the return was

"self-prepared" when it was not.)

False Items/Documents (False expenses, deductions, credits, exemptions or dependents; false or altered documents; false or overstated

Form W-2 or 1099; incorrect filing status)

Return Preparer self reported event (Compromised PTIN, data breach/security incident, return count discrepancy, someone used your

identity to obtain a PTIN)

Employment Taxes (Failed to file forms 940, 941, 943, or 945 or remit Employment Tax payment)

Other (explain below)

10b. Did you pay a fee to your preparer

Yes No

If "Yes", enter fee amount

How did you pay the fee (e.g., deducted from refund, personal payment)

Attach a copy of any documents you received from the tax return preparer (e.g., tax returns, advertisements, business cards, Form

8879, IRS e-file Signature Authorization, Form 8888, Allocation of Refund (including savings bond purchases), Contract for Service

Agreement, and Refund Transfer Agreement). Do not send original returns or payments with this form.