IRS Information Referral Form 3949-A

How Do You Report Suspected Tax Fraud Activity? at https://www.irs.gov/individuals/how-do-you-report-suspected-tax-fraud-activity

The Internal Revenue Service advises concerned citizens to use IRS Form 3949 A to report suspected tax fraud activity, including false exemption, false deductions, multiple filings, organized crime, unsubstantiated income, kickback, false/altered documents, failure to pay taxes, unreported income, narcotics income, public/political corruption, failure to file return, failure to withhold tax, wagering/gambling, Earned Income Credit, Other, e.g. money laundering. Find IRS Form 3949 A at the above link. Concerned citizens may also report by letter with supporting documents, if any, and including, at a minimum:

a.  Name and Address of person or business you are reporting

b.  The individual’s social security number or the business’ employer identification number, if known.

c.   A brief description of the alleged violation(s), including how you became aware or obtained information about the violation (s)

d.  The years involved

e.  The estimated dollar amount of any unreported income

f.  Your name, address and telephone number*

 *Although you are not required to identify yourself, the IRS likes for you to do so should its agents have questions. The IRS will keep your identity confidential. The IRS will not notify filers of Form 3949-A about status or progress on the referral due to tax return confidentiality under Internal Revenue Code 6103. However, it may be wise to send copies of the filings, signed or anonymous, with requests for investigations to Members of Congress, the press, and/or professional organizations, if any apply. Professional organizations include state, federal, and national licensing associations. Journal, magazine, and trade newspaper editors and their staffs may also have an investigatory interest. Filers should list these contacts on all correspondence.

One filing may not produce a reaction. A colleague from Florida suggests mailing monthly filings for at least one year. If you mail the IRS, one Member of Congress, one major newspaper, one professional association, and one editor at a professional journal, professional magazine and professional newspaper, it would be seven mailings a month. Over the course of a year, you would have mailed 84 letters. I have known concerned citizens who mailed much more.

The IRS reporting address is Internal Revenue Service, Fresno, CA 93888. To get an address for your Member of Congress, visit your local Post Office, or the Internet. If you don't have Internet capability, request help from a local reference librarian, public, private or church library. Major newspapers include the largest newspaper in your state or the New York Times, Wall Street Journal, Washington Post, Los Angeles Times, etc. Place "News Tips" as part of the mailing address. Also, try TV/radio stations, book authors, syndicated columnists, public interest groups, journalism schools, and consumer advocates, like Ralph Nader, Jim Hightower, and others.

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Jim Patterson is a member of National Writers Union, UAW Local 1981; The Author's Guild; American Society of Journalists and Authors; National Book Critics Circle; and others. His work has appeared in Washington Post, Washington Times, San Francisco Chronicle, Columbus Dispatch, Wall Street Journal, Washington Times, Baltimore Sun, American Writer, Christian Science Monitor, many others. [email protected]