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Help st op fraud
and scams
As part of t he Dirt y Dozen awareness effort , t he IRS encourages people t o report
individuals who promot e improper and abusive t ax schemes as well as t ax ret urn
preparers who deliberat ely prepare improper ret urns.
To report an abusive t ax scheme or a t ax ret urn preparer, people should mail or fax a
complet ed Form 14242, Report Suspect ed Abusive Tax Promot ions or Preparers and
any support ing mat erial t o t he IRS Lead Development Cent er in t he Office of
Promot er Invest igat ions.
Mail:
Internal Revenue Service Lead Development Center
Stop MS5040
24000 Avila Road
Laguna Niguel, California 92677-3405
Fax: 877-477-9135
Alternatively, taxpayers and tax practitioners may send the information to the IRS
Whistleblower Office for possible monetary reward. For more information, see Abusive Tax
Schemes and Abusive Tax Return Preparers.