1. Introduction: What is Form 14157?

IRS Form 14157, officially titled the Return Preparer Complaint, is an administrative consumer protection and enforcement document published by the Internal Revenue Service (IRS). The IRS operates as a federal bureau under the United States Department of the Treasury, administering the internal revenue code and regulating commercial tax return preparers.

Unlike standard tax returns used to calculate income or claim deductions, Form 14157 is a formal complaint form. It is handled by the IRS Return Preparer Office (RPO) and specialized lead development centers that monitor tax professional compliance.

Form 14157 allows taxpayers, accountants, and members of the public to officially report a commercial paid tax return preparer for misconduct, fraud, or abusive practices. It serves as the primary whistleblower and complaint channel for flagging preparers who steal refunds, alter client tax returns without authorization, or refuse to sign their work.

2. Purpose of the Form

Every year, millions of Americans pay professional tax preparers to prepare and file their federal tax returns. While most tax practitioners are honest professionals, unscrupulous and unlicensed preparers exploit trusting clients by fabricating deductions, stealing refunds, or filing unauthorized returns.

Under federal law, any individual who is paid to prepare or assist in preparing federal tax returns must hold a valid Preparer Tax Identification Number (PTIN) and sign their name to the return. Many fraudulent operators act as “ghost preparers”—printing returns for clients to sign as “self-prepared” while pocketing a fee—so their names never appear on IRS records.

Form 14157 exists to identify and shut down these bad actors. By submitting this form, you provide IRS investigators with the evidence needed to investigate the preparer, assess statutory civil penalties, revoke their PTIN, seek federal court injunctions to close fraudulent storefronts, or refer serious cases for criminal prosecution.

3. Who Needs to File This Form

Form 14157 is filed by taxpayers who have experienced misconduct by a paid tax preparer, or by third parties who have documented systematic tax fraud. You should file this form if you encounter any of the following situations:

Victims of Ghost Preparers: Your paid preparer refused to sign your Form 1040, omitted their PTIN, or forced you to mail or e-file the return as if you prepared it yourself.
Refused a Copy of Your Return: The preparer refused to give you a complete, final copy of the return they submitted to the IRS.
Stolen or Diverted Tax Refunds: The preparer altered your direct deposit routing numbers to divert your refund into their personal or business bank account.
Unauthorized Alterations: The preparer inflated business expenses on Schedule C, claimed fake dependents, or claimed false education or child tax credits without your consent.
Returns Filed Without Permission: A preparer filed a federal tax return using your personal data without your knowledge or written authorization.
Improper Percentage-Based Fees: The preparer charged a fee based directly on a percentage of your total tax refund, which is an ethical violation.

4. Who Is Exempt / Not Required to File

Because Form 14157 is designed specifically to report misconduct by commercial paid tax preparers, many issues do not belong on this form:

Everyday Customer Service Disputes: If you are unhappy with a preparer’s customer service, appointment scheduling, or prices, but no tax fraud occurred, file a complaint with your local Better Business Bureau or state consumer protection office instead.
Individual Tax Evasion: If you are reporting an ordinary individual or non-preparer business for cheating on their taxes, file Form 3949-A (Information Referral) instead.
Complaints Against IRS Employees: If you experienced misconduct or unprofessional behavior from an IRS agent or employee, report the incident to the Treasury Inspector General for Tax Administration (TIGTA).
Tax-Exempt Organization Misconduct: To report non-profits or charities violating their tax-exempt status, use Form 13909.
Volunteer Tax Preparers: Do not use Form 14157 to report free volunteer preparers at VITA or TCE sites; report volunteer concerns directly to the local site coordinator.

5. When to File

Form 14157 is an event-driven form that should be submitted immediately upon discovering evidence of tax preparer misconduct:

Immediate Action Recommended: File Form 14157 as soon as you realize your refund was misdirected, receive an IRS audit notice questioning items you never claimed, or discover your preparer altered your return.
Filing During an IRS Audit: If the IRS sends you an examination notice or CP2000 letter questioning inflated deductions claimed by your preparer, submitting Form 14157 (and Form 14157-A, if applicable) helps establish that you were the victim of preparer misconduct.
No Statutory Filing Cutoff: There is no strict calendar deadline to submit a complaint, but reporting misconduct promptly helps the IRS intervene before the preparer victimizes other clients.

6. Where and How to File

Form 14157 cannot be filed through consumer tax preparation software like TurboTax. It is an administrative complaint delivered directly to the IRS Return Preparer Office.

Taxpayers have two primary methods to submit Form 14157:

By Dedicated Fax: You can fax your completed Form 14157 and supporting documentation directly to the IRS Return Preparer Office at 855-889-7957.
By Mail: You can mail your completed paper form and supporting photocopies to the specific IRS address as per instructions on the form (typically directed to the IRS Return Preparer Office in Fresno, California).

If you are claiming that your preparer altered your tax return or stole your refund without your knowledge, you must complete and attach companion Form 14157-A (Tax Return Preparer Fraud or Misconduct Affidavit). Never send original receipts or contracts; send clear photocopies and retain the originals in your personal files.

7. Step-by-Step Instructions to Fill the Form

Form 14157 is structured into organized sections that capture information about you, the preparer, and the nature of the fraud. Review the table below for a section-by-section walkthrough.

Section	Required Information	Instructions for Complainants
Section A	Taxpayer Information	Enter your full legal name, Social Security Number (SSN) or ITIN, current mailing address, daytime telephone number, and email address.
Section B	Preparer Information	Provide the preparer’s name, business name, PTIN, SSN or EIN (if known), street address, phone number, website, and email.
Section C	Multiple Taxpayers / Third-Party	Complete this section if you are reporting a preparer whose misconduct affects multiple clients, or if you are a third-party reporter.
Section D	Nature of Misconduct	Check all applicable boxes: ghost preparer, altered return, false credits, unauthorized filing, misdirected refund, or fee issues.
Section E	Narrative Details	Write a clear chronological explanation of the events: what you were told, what was promised, fee arrangements, and dates of contact.
Section F	Declaration & Signature	Sign and date the form under penalties of perjury, certifying that your factual statements and attachments are true and correct.

Understanding Section D: Types of Preparer Misconduct

Section D allows you to categorize the specific violations committed by your preparer. The most common violations include:

Ghost Preparers: The preparer failed to sign the return, failed to enter a valid PTIN, or gave you a return showing “self-prepared.”
Diverted or Stolen Refunds: The preparer entered their own bank account numbers on your return to intercept your refund.
Fabricated Deductions or Credits: The preparer added fake Schedule C business losses, false charity deductions, or improper education credits to artificially inflate your refund.
Withholding Return Copies: The preparer refused to provide you with a full copy of the return as submitted to the IRS.

8. Required Documents/Information Needed Before Filling

Submitting Form 14157 with concrete proof ensures that IRS investigators can take prompt action against the preparer. Assemble the following records before submitting:

The Tax Return Provided to You: A copy of the return the preparer gave you to inspect or sign.
The Tax Return Received by the IRS: An official IRS tax transcript or copy showing what was actually filed under your SSN (to prove alterations).
Proof of Fees Paid: A copy of your receipt, invoice, canceled check, or bank statement showing the preparation fee paid to the preparer.
Preparer Contact Materials: Business cards, flyers, email communications, text messages, or contracts from the preparer.
IRS Correspondence: Copies of any audit letters, CP2000 notices, or math error adjustments received from the IRS regarding the return.
Form 14157-A (if applicable): The companion fraud affidavit if you are requesting that the IRS correct your account and re-issue a stolen refund.

9. Common Mistakes to Avoid

Errors on Form 14157 can delay the investigation and leave your tax account unresolved. Avoid these frequent mistakes:

Omitting Form 14157-A for Stolen Refunds: If the preparer altered your return or stole your refund, submitting Form 14157 alone is not enough. You must also submit Form 14157-A to authorize the IRS to adjust your tax balance and re-issue stolen funds.
Submitting Without Supporting Records: Making broad accusations without attaching copies of receipts, returns, or notices will make it difficult for the IRS to substantiate your claim.
Assuming Form 14157 Resolves Your Tax Debt: Filing this complaint alerts the IRS to the bad preparer, but it does not automatically erase your tax bill. You must continue working with the IRS to file an amended return (Form 1040-X) or respond to active audit notices.
Failing to Sign Under Penalties of Perjury: An unsigned Form 14157 is legally invalid and will be discarded by the Return Preparer Office.
Using Form 14157 for Personal Non-Preparer Fraud: Reporting personal identity theft committed by a stranger belongs on Form 14039, not Form 14157.

10. Penalties for Non-Filing or Errors

Form 14157 is an optional victim complaint document, meaning there are no civil tax fines for choosing not to submit it. However, the practical consequences of failing to report a bad preparer are significant:

Taxpayer Remains Liable: Under federal law, the taxpayer is ultimately responsible for every number on their tax return. If you do not report your preparer’s fraud, the IRS will hold you personally liable for all back taxes, 20% accuracy-related penalties, and compounding interest.
Severe Penalties for the Preparer: If your complaint is substantiated, the IRS can assess civil penalties against the preparer under Internal Revenue Code Section 6694 (understatement of liability) and Section 6695 (failure to sign or provide PTIN), revoke their electronic filing privileges, or refer them to federal court for permanent injunctions.
Criminal Prosecution for Rogue Preparers: Preparers who steal refunds or systematically file false returns face federal criminal prosecution for tax fraud, wire fraud, and aggravated identity theft.
False Statements Sanctions: Form 14157 is signed under penalties of perjury. Knowingly submitting fabricated accusations against an innocent tax preparer violates 18 U.S.C. Section 1001, carrying criminal fines and prison time.

11. Related Forms or Schedules

Form 14157 operates within a broader network of IRS consumer protection and fraud forms:

Form 14157-A: Tax Return Preparer Fraud or Misconduct Affidavit (used when refunds are stolen or returns altered)
Form 3949-A: Information Referral (reporting general tax fraud by individuals or businesses)
Form 211: Application for Award for Original Information (official whistleblower reward application)
Form 1040-X: Amended U.S. Individual Income Tax Return (used to correct fraudulent items)
Form 843: Claim for Refund and Request for Abatement
Publication 5027: Identity Theft Information for Taxpayers
Publication 5252: Characteristics of a Fraudulent Tax Return Preparer

12. Frequently Asked Questions

What is a “ghost preparer” on Form 14157?

A ghost preparer is someone who prepares tax returns for a fee but refuses to sign their name or enter their Preparer Tax Identification Number (PTIN) on the return. They often print the return or e-file it as if the taxpayer prepared it themselves, making it harder for the IRS to detect their fraudulent activities.

When must I attach Form 14157-A to Form 14157?

You must attach Form 14157-A if your paid preparer committed return fraud by altering your tax return without your knowledge, claiming false deductions you never approved, or stealing your tax refund by diverting it to their bank account.

Will filing Form 14157 automatically erase the taxes I owe?

No. Filing Form 14157 initiates an investigation into the preparer, but you remain responsible for ensuring your tax records are accurate. You must work with the IRS examination unit to file an amended return (Form 1040-X) to remove fraudulent deductions and correct your balance.

Can a paid tax preparer charge fees based on a percentage of my refund?

No. Under Treasury Department Circular 230, paid tax preparers are strictly prohibited from charging contingent fees based on a percentage of your tax refund for original returns. Preparers must charge flat or hourly fees based on the complexity of the return.

Will the IRS tell me what actions they took against my preparer?

Due to federal tax privacy laws (Internal Revenue Code Section 6103), the IRS cannot disclose the results of an investigation, audit, or disciplinary action taken against a specific preparer. However, federal court injunctions and criminal indictments become public records.

Can I get a copy of the actual tax return that was submitted to the IRS?

Yes. If your preparer refused to give you a copy, you can request an official tax transcript from the IRS online via “Get Transcript” on IRS.gov or submit Form 4506 to order a full photocopy of the return as submitted.

13. Conclusion: Key Takeaways Summarized

IRS Form 14157 is your essential legal tool to report unethical tax preparers and protect your personal tax record from fraud. Keep these core takeaways in mind:

Report Rogue Preparers: Use Form 14157 to report paid preparers who refuse to sign returns, charge percentage fees, or file false claims.
Attach Form 14157-A for Stolen Refunds: If the preparer altered your return or intercepted your refund, always attach Form 14157-A.
Provide Complete Evidence: Include copies of receipts, return copies, marketing materials, and any IRS audit letters received.
Correct Your Tax Return: Remember that filing a complaint does not automatically fix your taxes; you must still work with the IRS to correct your return.
Submit via Approved Channels: Fax your completed complaint packet to 855-889-7957 or mail materials directly to the specific IRS address as per instructions on the form.

IRS Form 14157: Complete Return Preparer Complaint Guide