1. Introduction: What is Form 14157-A?

IRS Form 14157-A, officially titled the Tax Return Preparer Fraud or Misconduct Affidavit, is a formal legal sworn statement published by the Internal Revenue Service (IRS). The IRS operates as a federal bureau under the United States Department of the Treasury, administering federal revenue laws and regulating professional tax preparer standards.

While Form 14157 serves as a general complaint against a tax preparer, Form 14157-A is a specialized sworn affidavit. It is handled by specialized fraud investigation teams within the IRS Return Preparer Office and the Identity Theft Victim Assistance unit.

Form 14157-A is used exclusively by taxpayers whose paid tax preparers committed serious fraud by altering their tax return without permission, filing an unauthorized return, or stealing their tax refund. Filing this affidavit provides the legal foundation for the IRS to investigate the crime, correct your tax records, and re-issue stolen refund monies.

2. Purpose of the Form

When you hire a professional tax preparer, you trust them to accurately report your income and follow federal tax laws. Unfortunately, rogue preparers sometimes take advantage of this trust by altering returns after the client has reviewed and signed them, adding fake business losses, inflated tax credits, or fabricated deductions to generate a massive refund.

In the most damaging cases, the preparer alters the direct deposit routing information on the return, diverting the taxpayer’s refund into the preparer’s personal or commercial bank account. Months later, the innocent taxpayer receives an IRS audit notice demanding repayment of thousands of dollars in improper refunds, penalties, and interest that they never received.

Form 14157-A exists to resolve this legal and financial disaster. By signing this affidavit under penalties of perjury, you officially certify that you did not authorize the changes, did not receive the stolen funds, and were a victim of fraud. This gives the IRS the legal authority to adjust your account balance, remove erroneous penalties, and issue your rightful refund.

3. Who Needs to File This Form

Form 14157-A is not filed for routine disagreements or billing disputes. You must complete and file this affidavit if your paid tax preparer engaged in any of the following fraudulent acts:

Altered Your Return Without Consent: The preparer changed numbers on your return after you approved it, adding false credits, dependents, or Schedule C expenses that you never authorized.
Diverted or Stolen Your Tax Refund: The preparer entered their own bank account or routing number on your return, stealing all or part of your federal refund.
Filed a Return Without Your Knowledge: A preparer gathered your financial documents and submitted a federal tax return to the IRS without your review, signature, or consent.
You Are Facing an Audit Due to Preparer Tampering: The IRS is auditing or billing you for inflated deductions or credits that your preparer fabricated without your knowledge.

Form 14157-A is almost always submitted alongside companion Form 14157 (Return Preparer Complaint) to provide a complete record of the misconduct.

4. Who Is Exempt / Not Required to File

Because Form 14157-A is a sworn victim affidavit regarding unauthorized return alterations or refund theft, many situations do not qualify for this form:

Taxpayers Who Agreed to the False Claims: If you knew your preparer was adding inflated deductions or fake credits to boost your refund and you went along with it, you cannot file Form 14157-A. Signing this form falsely constitutes federal perjury.
General Preparer Misconduct Without Theft: If your preparer was rude, charged high fees, refused to sign the return as a “ghost preparer,” or failed to give you a copy, but did not alter your return or steal your refund, file Form 14157 alone without Form 14157-A.
Victims of Stolen Identity by Strangers: If an unknown criminal stole your Social Security Number and filed a fake return, file Form 14039 (Identity Theft Affidavit) instead.
Business Identity Theft: Corporations, partnerships, and trusts reporting stolen business identities must file Form 14039-B.

5. When to File

Form 14157-A is an event-driven affidavit that should be submitted immediately upon discovering evidence of tax return tampering or refund diversion:

Immediate Submission Upon Discovery: File Form 14157-A as soon as your expected refund fails to arrive, you notice different bank routing numbers on your transcript, or you discover inflated numbers on your filed return.
Responding to IRS Audit Notices: If you receive an IRS examination notice, CP2000 letter, or math error notice questioning deductions fabricated by your preparer, submit Form 14157-A within the response window printed on the notice.
No Fixed Calendar Cutoff: While there is no rigid annual due date, submitting the affidavit quickly prevents the IRS from initiating aggressive collection actions against you for erroneous refunds.

6. Where and How to File

Form 14157-A cannot be submitted through consumer tax preparation software like TurboTax. It must be delivered through specialized administrative channels directly to IRS enforcement teams.

How you submit Form 14157-A depends on whether you are currently responding to an active IRS audit notice:

Responding to an Active Notice or Audit: If the IRS has already contacted you regarding the fraudulent return, mail or fax Form 14157-A, Form 14157, and all supporting exhibits directly to the specific IRS address or fax number printed on that notice.
Reporting Unprompted Fraud: If the IRS has not yet contacted you, submit your completed package (Form 14157-A, Form 14157, and supporting exhibits) to the specialized IRS Return Preparer Office. You can fax the packet directly to 855-889-7957 or mail it to the specific IRS address as per instructions on Form 14157.

Never mail original receipts, bank statements, or return copies. Send clear photocopies and keep the original records safely stored in your personal files.

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

Form 14157-A is a comprehensive affidavit that requires precise details regarding the tax return, the authorized bank accounts, and the specific fraud. Review the table below for a section-by-section guide.

Section	Required Information	Instructions for Victims
Section A	Taxpayer Identification	Enter your full legal name, Social Security Number (SSN) or ITIN, current mailing address, prior address, phone, and email.
Section B	Preparer Details	Provide the preparer’s name, firm name, Preparer Tax Identification Number (PTIN), address, telephone number, and website.
Section C	Authorization Questions	Answer direct questions: Did you authorize the filing? Did you sign the return? Did you review the return before it was submitted?
Section C	Altered Return Details	Detail the exact items changed without your consent (e.g., false Schedule C expenses, education credits, or fake dependents).
Section C	Refund Diversion Details	Enter the refund amount you expected, the bank routing and account numbers you authorized, and the routing numbers actually filed.
Section D	Documentation Checklist	Verify that copies of the return you signed, the return received by the IRS, bank verification records, and fee receipts are attached.
Section E	Perjury Declaration	Sign and date the affidavit under penalties of perjury, certifying that you did not authorize the fraud and did not receive the stolen money.

Understanding Section C: Proving Refund Diversion

If your refund was stolen, Section C is the most critical part of the affidavit. You must establish a clear contrast between what you authorized and what was filed:

Your Authorized Account: Provide your real checking or savings account number and bank routing number, supported by an attached voided check or bank statement.
The Fraudulent Account: Identify the unauthorized routing and account numbers printed on the filed return (or IRS transcript) where the funds were actually sent.
Preparer Fee Deductions: If the preparer used a third-party refund settlement bank to deduct their preparation fee and stole the remainder, explain the fee agreement and attach the invoice.

8. Required Documents/Information Needed Before Filling

To ensure IRS fraud analysts can substantiate your claim and correct your account, assemble the following evidence before submitting Form 14157-A:

Form 14157 (Complaint): The mandatory companion complaint form that must accompany Form 14157-A.
The Return You Approved: A copy of the tax return the preparer gave you to inspect or sign before filing.
The Return Actually Filed: A copy of the return as received by the IRS, or an official IRS Tax Return Transcript showing the altered figures and unauthorized routing numbers.
Proof of Your Real Bank Account: A bank statement or voided check proving that you own the account where the refund was supposed to be deposited.
Proof of Fees Paid: A canceled check, receipt, credit card receipt, or invoice showing the fee paid to the tax preparer.
IRS Letters or Notices: Copies of any audit notices, CP2000 letters, or refund adjustment letters received from the IRS.
Police Reports (Optional): A copy of any police incident report filed with local law enforcement detailing the grand theft or fraud.

9. Common Mistakes to Avoid

Submitting an incomplete affidavit can delay the recovery of your refund and stall your audit defense. Avoid these frequent mistakes:

Submitting Form 14157-A Alone: Form 14157-A must be submitted together with Form 14157. Submitting the affidavit by itself will cause processing delays.
Failing to Prove the Real Bank Account: If claiming refund theft, you must attach documentation proving you own the bank account you originally authorized. Without this proof, the IRS cannot verify diversion.
Signing When You Were Aware of the Fraud: If you signed a return knowing that the preparer claimed false deductions, submitting this affidavit is fraudulent and will expose you to severe penalties.
Omitting Proof of the Approved Return: If you claim the preparer inflated deductions, you must show the original numbers you approved compared to the altered return filed with the IRS.
Mailing to a Standard Filing Center: Sending this fraud package to a general Form 1040 tax processing center will cause it to be lost in standard mail sorting. Always send it to the dedicated Return Preparer Office or the address on your audit notice.

10. Penalties for Non-Filing or Errors

Because Form 14157-A is an elective fraud victim affidavit, there are no civil tax penalties for choosing not to file it. However, the financial and legal consequences of failing to report preparer fraud are severe:

Taxpayer Remains Legally Liable: Under federal law, you are legally responsible for the numbers on your tax return. If you do not file Form 14157-A to prove preparer fraud, the IRS will hold you personally liable for repaying the fraudulent refund, plus 20% accuracy penalties and compounding interest.
Permanent Loss of Stolen Refunds: Without this affidavit, the IRS has no legal basis to track down the diverted funds and re-issue your rightful tax refund.
Severe Penalties for the Preparer: If your affidavit is substantiated, the preparer faces permanent revocation of their PTIN, civil penalties under Internal Revenue Code Section 6694 and Section 6695, federal court injunctions, and criminal prosecution for wire fraud, tax fraud, and aggravated identity theft.
Perjury Sanctions for False Affidavits: Form 14157-A is signed under penalties of perjury. Falsely blaming your preparer for deductions you knew about or approved violates 18 U.S.C. Section 1001, carrying criminal fines and up to five years in federal prison.

11. Related Forms or Schedules

Form 14157-A operates alongside several key IRS fraud, identity protection, and amendment forms:

Form 14157: Return Preparer Complaint (mandatory companion form)
Form 14039: Identity Theft Affidavit (for non-preparer identity theft)
Form 1040-X: Amended U.S. Individual Income Tax Return (used to correct return data)
Form 4506: Request for Copy of Tax Return (used to obtain what the preparer actually filed)
Form 843: Claim for Refund and Request for Abatement
Form 2848: Power of Attorney and Declaration of Representative
Publication 5027: Identity Theft Information for Taxpayers
Publication 5252: Characteristics of a Fraudulent Tax Return Preparer

12. Frequently Asked Questions

How does Form 14157-A differ from Form 14157?

Form 14157 is a general complaint used to report a preparer for ethical violations (such as failing to sign or charging percentage fees). Form 14157-A is a sworn legal affidavit used specifically when the preparer committed actual return fraud by altering your return, stealing your refund, or filing without your consent.

Can the IRS re-issue my stolen refund after I file Form 14157-A?

Yes. If the IRS substantiates that your preparer altered the direct deposit routing information and stole your refund, the IRS can adjust your account and issue a replacement refund check directly to you.

What if I never received a copy of the return the preparer filed?

If your preparer refused to give you a copy, obtain an official IRS Tax Return Transcript using the “Get Transcript” tool on IRS.gov or submit Form 4506 to request a full photocopy of the return. Note in Section C of Form 14157-A that the preparer refused to provide a copy.

How long does the IRS take to process Form 14157-A?

Investigating preparer fraud involves specialized forensic reviews and coordination with banks. Resolution typically takes between six months to over a year depending on the complexity of the case and whether active criminal investigations are underway.

Do I need to file an amended return (Form 1040-X) if I submit Form 14157-A?

In many cases, yes. To correct your tax records, you may need to file an accurate Form 1040-X to remove the fraudulent deductions or credits fabricated by the preparer. Consult with your assigned IRS caseworker or an independent CPA to determine the timing of your amended filing.

Should I file a police report before submitting Form 14157-A?

While a local police report is not legally mandatory, filing one is strongly recommended. Attaching an official police report for grand theft or financial fraud adds significant credibility to your IRS affidavit.

13. Conclusion: Key Takeaways Summarized

IRS Form 14157-A is your essential legal shield when a corrupt tax preparer tampers with your tax return or steals your refund. Keep these critical takeaways in mind:

Sworn Fraud Affidavit: Use Form 14157-A when your paid preparer altered your return without permission, stole your refund, or filed without consent.
Always File with Form 14157: Form 14157-A must be submitted alongside companion Form 14157 to be processed.
Prove Bank Account Discrepancies: If claiming refund theft, provide bank statements or a voided check proving the authorized account was bypassed.
Only for Innocent Victims: You must certify under penalties of perjury that you had no knowledge of or participation in the fraudulent claims.
Submit via Designated Channels: Deliver your completed packet directly to the specific IRS address or fax number on your audit notice, or fax to the Return Preparer Office at 855-889-7957.

IRS Form 14157-A: Tax Return Preparer Fraud Affidavit Guide