Tax Scams - How to Report Them
Participating in an illegal scheme to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest. If you become aware of any abusive tax scams, please report them to the appropriate contact below.
Reporting Tax Scams
Promoters of Abusive Tax Schemes or Preparers of Fraudulent Returns
Common abusive tax scams include anti-tax law, home-based business, trust, and off-shore schemes.
To report promoters of these scheme types or any other types you are aware of that are not listed here, please send a completed referral form, along with any promotional materials to the Lead Development Center:
Mail:
Internal Revenue Service Lead Development Center
Stop MS5040
24000 Avila Road
Laguna Niguel, California 92677-3405
Fax: (949) 389-5083
Abusive Transaction Involving a Retirement Plan
The Abusive Transaction Hotline provides people a way to share information (anonymously, if preferred) about abusive tax shelters and emerging issues that may be abusive in retirement plans.
Find out which listed transactions have been determined by the IRS to be tax avoidance transactions and how to report them.
Abusive Transaction Involving an Exempt Organization
Exempt organizations are, at times, used by for-profit entities as accommodation parties in abusive tax avoidance transactions.
Visit the Exempt Organization Abusive Tax Avoidance Transactions page for information on how to report these schemes using Form 13909, Tax-Exempt Organization Complaint (Referral) Form.
IRS Tax Shelter Hotline
IRS maintains a hotline that people can use to provide information (anonymously, if preferred) about abusive tax shelters. Office of Tax Shelter Analysis is primarily interested in potentially abusive transactions that may be employed by many taxpayers and could pose a significant compliance risk to the IRS.
Information for Tax Professionals on the Common Types of Schemes
- Anti-Tax Law Schemes
- Abusive Home-Based Business Schemes
- Abusive Trust Schemes
- Abusive Offshore Schemes
- Employee Plans Abusive Tax Transactions
- Exempt Organization Abusive Tax Avoidance Transactions
References/Related Topics
- What is an abusive tax scheme?
- Don't Fall Prey to the 2012 Dirty Dozen Tax Scams
- How to Make a Voluntary Offshore Disclosure
- Listed Abusive Tax Shelters and Transactions
- Department of Justice and IRS Civil and Criminal Actions
- Tax Scams - Sound Too Good to be True (Video)
