How to File a Complaint with the IRS: A Comprehensive Guide

Dealing with the IRS can be stressful, and unfortunately, issues can arise. Sometimes, you might encounter problems with IRS employees, service delivery, or procedural matters. Fortunately, the IRS provides avenues for taxpayers to file complaints and seek resolution. This comprehensive guide will walk you through the process of filing a complaint with the IRS, covering various types of complaints and providing step-by-step instructions.

Understanding the Different Types of IRS Complaints

Before filing a complaint, it’s crucial to identify the nature of your grievance. The IRS handles several types of complaints, each with its own specific procedures:

* **Service Complaints:** These relate to issues with IRS employees, such as rudeness, unprofessional behavior, or failure to provide adequate assistance. These are often related to perceived misconduct, delays, or errors that significantly impact the taxpayer.
* **Taxpayer Advocate Service (TAS) Assistance:** While not strictly a ‘complaint,’ if you’ve been unable to resolve a tax problem through normal IRS channels, the TAS acts as an independent advocate within the IRS to help resolve your issue. This involves cases where the IRS system isn’t working as it should, or you’re experiencing significant hardship.
* **Whistleblower Claims:** If you have information about tax law violations, you can file a whistleblower claim with the IRS. This is a specific process designed to encourage the reporting of significant tax evasion.
* **Improper Disclosure or Use of Tax Information:** If you believe the IRS has improperly disclosed or used your tax information, you can file a complaint regarding privacy violations.
* **Return Preparer Misconduct:** If you believe your tax preparer has acted unethically or illegally, you can report them to the IRS.

Step-by-Step Guide to Filing a Service Complaint (Form 14157)

This section details how to file a complaint regarding the conduct of an IRS employee. This involves using Form 14157, Complaint: Tax Return Preparer Fraud or Misconduct, even if your complaint isn’t specifically about a return preparer, but about the behavior of any IRS employee. It’s important to note that using this form is for complaints about employee conduct or the service you received; it’s *not* for disputing the tax liability itself. Disputing a tax liability requires a different process (explained later).

**Step 1: Obtain Form 14157 (Complaint: Tax Return Preparer Fraud or Misconduct)**

You can download Form 14157 from the IRS website (www.irs.gov). Search for “Form 14157.” You can also order the form by calling the IRS at 1-800-TAX-FORM (1-800-829-3676).

**Step 2: Complete Part I: Information on the Tax Return Preparer (If Applicable)**

* If your complaint *does* involve a tax return preparer, fill out this section with their information: Name, address, phone number, PTIN (Preparer Tax Identification Number), and any other relevant details.
* If your complaint is about another IRS employee (not a return preparer), simply write “Not Applicable” or “N/A” in this section. However, be prepared to identify the IRS employee in Part II.

**Step 3: Complete Part II: Complaint Information**

This is the most crucial part of the form. Provide a detailed explanation of your complaint. Be specific and factual, and avoid emotional language. Include the following information:

* **Date(s) of the incident(s):** Provide the exact dates when the incident(s) occurred.
* **Location(s) of the incident(s):** Specify where the incident(s) took place (e.g., IRS office, phone call).
* **Name(s) of the IRS employee(s) involved (if known):** If you know the employee’s name, include it. If not, provide any identifying information, such as their title or badge number, or a description of their appearance.
* **Detailed description of the incident(s):** Explain what happened, why you believe it was inappropriate, and how it affected you. Include all relevant details, such as what was said, what actions were taken, and any witnesses present. For example, instead of saying “The employee was rude,” describe the employee’s specific behavior: “The employee raised their voice, interrupted me repeatedly, and refused to answer my questions.”
* **Supporting Documentation:** Gather any supporting documents that corroborate your complaint. This could include copies of letters, notices, emails, or other relevant correspondence. *Never* send original documents; only send copies. Organize your documentation and label each document clearly.

**Step 4: Complete Part III: Your Information**

Provide your name, address, phone number, Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN), and other contact information.

**Step 5: Complete Part IV: Declaration and Signature**

Read the declaration carefully and sign and date the form. By signing, you are attesting that the information you provided is true, correct, and complete to the best of your knowledge.

**Step 6: Submit Form 14157 and Supporting Documentation**

Mail the completed Form 14157 and supporting documentation to the address listed on the form’s instructions. The address varies depending on the location of the IRS employee involved. Check the instructions carefully to ensure you send it to the correct address. It is generally recommended to send the form via certified mail with return receipt requested to have proof of mailing and delivery.

**Step 7: Keep a Copy for Your Records**

Make a copy of the completed form and all supporting documentation for your records. This will be helpful if you need to follow up on your complaint.

## Filing a Complaint Through the Taxpayer Advocate Service (TAS)

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers resolve problems they are having with the IRS. TAS is your voice at the IRS. If you have tried to resolve your tax problem through normal IRS channels and have not been successful, or if you believe the IRS system is not working as it should, TAS may be able to help.

**When to Contact TAS:**

You can contact TAS if:

* You are experiencing significant hardship as a result of a tax problem (e.g., you are facing eviction, your utilities are being shut off, or you are unable to afford basic necessities).
* You have been trying to resolve your tax problem with the IRS for an extended period of time without success.
* You believe the IRS system is not working as it should (e.g., you are not receiving proper notices, you are being assessed penalties unfairly).

**How to Contact TAS:**

* **Online:** Visit the TAS website (www.taxpayeradvocate.irs.gov) and use the online form to submit your request for assistance.
* **Phone:** Call TAS toll-free at 1-877-777-4778.
* **In Person:** You can find the location of your local TAS office on the TAS website and schedule an appointment to meet with a TAS advocate in person.

**Information Needed to Contact TAS:**

When you contact TAS, be prepared to provide the following information:

* Your name, address, phone number, and SSN or ITIN.
* A detailed description of your tax problem.
* Copies of any relevant documents, such as IRS notices, tax returns, and payment records.
* A summary of the steps you have already taken to resolve your tax problem.

**TAS Review Process:**

When you contact TAS, a TAS advocate will review your case and determine if you are eligible for TAS assistance. If your case is accepted, the advocate will work with you and the IRS to resolve your tax problem. TAS advocates have the authority to cut through red tape and expedite the resolution of tax problems. They can also provide you with information about your rights as a taxpayer.

## Filing a Whistleblower Claim (Form 211)

If you have information about tax law violations, you can file a whistleblower claim with the IRS. This process is governed by specific regulations and is designed to incentivize the reporting of significant tax evasion.

**When to File a Whistleblower Claim:**

You should file a whistleblower claim if you have credible information about substantial tax noncompliance, such as:

* Large-scale tax evasion schemes.
* Offshore tax avoidance.
* Underreporting of income.
* False deductions or credits.

**How to File a Whistleblower Claim:**

* **Obtain Form 211 (Application for Award for Original Information):** Download Form 211 from the IRS website (www.irs.gov). Search for “Form 211.”
* **Complete Form 211:** Fill out the form completely and accurately. Be as specific as possible about the tax law violations you are reporting. Provide names, addresses, dates, amounts, and any other relevant details.
* **Provide Supporting Documentation:** Gather any documents that support your claim. This could include financial records, correspondence, or other evidence of tax evasion. Again, *never* send original documents; only send copies.
* **Submit Form 211 and Supporting Documentation:** Mail the completed Form 211 and supporting documentation to the address listed on the form’s instructions.

**Whistleblower Award:**

If the IRS uses the information you provide to collect taxes, you may be eligible for an award. The award amount is generally between 15% and 30% of the taxes, penalties, interest, and other amounts the IRS collects as a result of your information. The IRS Whistleblower Office will review your claim and determine if you are eligible for an award.

## Filing a Complaint Regarding Improper Disclosure or Use of Tax Information

Tax information is confidential, and the IRS has strict rules about its disclosure and use. If you believe the IRS has improperly disclosed or used your tax information, you can file a complaint.

**How to File a Complaint:**

* **Contact the Treasury Inspector General for Tax Administration (TIGTA):** TIGTA is an independent office within the Department of the Treasury that is responsible for investigating allegations of misconduct by IRS employees, including improper disclosure or use of tax information.
* **File a Report Online:** Visit the TIGTA website (www.tigta.gov) and use the online form to submit your complaint.
* **Call the TIGTA Hotline:** Call the TIGTA hotline at 1-800-366-4484.

**Information Needed to File a Complaint:**

When you file a complaint with TIGTA, be prepared to provide the following information:

* Your name, address, phone number, and SSN or ITIN.
* A detailed description of the incident, including when and where the improper disclosure or use of tax information occurred.
* The name(s) of the IRS employee(s) involved (if known).
* Any supporting documentation, such as copies of letters, notices, or emails.

## Filing a Complaint Regarding Return Preparer Misconduct

If you believe your tax preparer has acted unethically or illegally, you can report them to the IRS. This is also done using Form 14157 (Complaint: Tax Return Preparer Fraud or Misconduct).

**Common Examples of Return Preparer Misconduct:**

* Falsifying deductions or credits.
* Inflating income to qualify for tax credits.
* Charging unreasonable fees.
* Failing to sign the tax return.
* Guaranteeing refunds.

**How to File a Complaint:**

* **Obtain Form 14157:** Download Form 14157 from the IRS website (www.irs.gov). Search for “Form 14157.”
* **Complete Form 14157:** Fill out the form completely and accurately. Be sure to provide a detailed description of the preparer’s misconduct.
* **Provide Supporting Documentation:** Gather any documents that support your claim, such as copies of your tax return, payment records, and correspondence with the preparer.
* **Submit Form 14157 and Supporting Documentation:** Mail the completed Form 14157 and supporting documentation to the address listed on the form’s instructions.

## What to Do if You Disagree With Your Tax Assessment

It’s important to understand the difference between filing a *complaint* about IRS employee conduct and *disputing* your tax assessment. Filing Form 14157 (as described above) is for issues regarding the way you were treated by an IRS employee, not for challenging the amount of tax the IRS says you owe.

If you disagree with your tax assessment, you have specific rights and procedures you must follow. Here’s a brief overview:

**1. Review the IRS Notice:**

Carefully review the notice you received from the IRS. It should explain why the IRS believes you owe additional taxes, penalties, or interest. Pay close attention to the deadline for responding.

**2. Gather Your Records:**

Gather all relevant records that support your position, such as tax returns, W-2s, 1099s, receipts, and bank statements.

**3. Respond to the IRS Notice:**

Send a written response to the IRS by the deadline stated in the notice. Explain why you disagree with the assessment and provide copies of your supporting documentation. Keep a copy of your response and all supporting documents for your records. It’s best to send your response via certified mail with return receipt requested.

**4. Request an Informal Conference:**

If the IRS does not agree with your position after reviewing your response, you may be able to request an informal conference with an IRS Appeals officer. The Appeals officer will review your case independently and attempt to reach a settlement.

**5. File a Petition with the U.S. Tax Court:**

If you are unable to reach a settlement with the IRS Appeals office, you may be able to file a petition with the U.S. Tax Court. The Tax Court is a federal court that specializes in tax cases. You must file your petition within 90 days of the date of the IRS’s notice of deficiency.

**Important Considerations:**

* **Deadlines are Critical:** Missing deadlines can significantly impact your ability to dispute your tax assessment.
* **Documentation is Essential:** The more documentation you have to support your position, the stronger your case will be.
* **Consider Professional Assistance:** If you are facing a complex tax issue, it is advisable to seek assistance from a qualified tax professional, such as a CPA or tax attorney.

## Tips for Filing a Successful Complaint

* **Be Clear and Concise:** Write your complaint in a clear and concise manner. Use plain language and avoid jargon.
* **Be Specific:** Provide specific details about the incident, including dates, times, locations, and the names of the people involved.
* **Be Factual:** Stick to the facts and avoid making emotional statements.
* **Be Organized:** Organize your complaint and supporting documentation in a logical manner.
* **Keep Copies:** Make copies of your complaint and all supporting documentation for your records.
* **Follow Up:** If you do not receive a response to your complaint within a reasonable time, follow up with the IRS or TAS.

## Conclusion

Filing a complaint with the IRS can be a necessary step to address issues with IRS employees, service delivery, or procedural matters. By understanding the different types of complaints, following the step-by-step instructions provided in this guide, and gathering relevant documentation, you can increase your chances of a successful resolution. Remember to keep copies of all documents and follow up on your complaint if necessary. If you are facing a complex tax issue, consider seeking assistance from a qualified tax professional. Navigating the IRS system can be challenging, but knowing your rights and understanding the complaint process can empower you to seek a fair and just outcome.

**Disclaimer:** This guide provides general information about filing a complaint with the IRS. It is not intended as legal or tax advice. Consult with a qualified tax professional for advice tailored to your specific situation.