Form 14242 (Rev 4-2024) Report Suspected Abusive Tax Promotions or Preparers-2025

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Use Form 14242 to report a suspected abusive tax avoidance scheme and/or tax return preparers who promote such schemes. More information about tax avoidance schemes is available at .irs.gov/scams.
Most paid tax return preparers are professional, honest, and trustworthy. The IRS is committed to investigating those who act improperly. Complaints can be submitted through our online process, faxed, or mailed. You can upload or include attachments with your complaint.
Use Form 3949-A to report alleged tax law violations by an individual, a business, or both. CAUTION: DO NOT USE Form 3949-A: o If you suspect your identity was stolen. Use Form 14039.
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If you know of one of these schemes or an abusive tax return preparer, you can complete an online referral using the Form 14242, Document Upload Tool or you can send a completed Form 14242, Report Suspected Abusive Tax Promotions or Preparers PDF, and any supporting materials to the IRS Lead Development Center (LDC).
0:04 17:39 Form 14242 which is the form that taxpayers may file with the IRS. If they want to submit a reportMoreForm 14242 which is the form that taxpayers may file with the IRS. If they want to submit a report on suspected abusive tax promotions or preparers.