The Internal Revenue Service (IRS) Office of Fraud Enforcement and IRS Criminal Investigation aim to raise awareness of fraud, scams and schemes affecting many taxpayers across the country.
Tax fraud can come in many forms, including scams targeting individuals, tax related schemes pitched by unscrupulous promoters and fraud committed by taxpayers who knowingly file incomplete or false information with the IRS.
The public can assist the IRS in identifying and investigating possible fraud of individuals and businesses by filing IRS Form 3949-A known as an Information Report Referral. Form 3949-A is a tax related public use form submitted voluntarily by individuals to report alleged violations of tax law by individuals and businesses. Form 3949-A submission is strictly confidentail. Individuals can report suspected tax law violations such as:
- False exemptions and deductions
- Multiple tax filings
- Organized crime, public & political corruption and kickbacks
- Unsubstantiated and unreported income
- Drug / Narcotics income
- Wagering & gambling income
- Failure to pay tax, withhold tax and file returns
These are only some of the potential violations that my be reported. The IRS will review submissions of Form 3949-A and determine the appropriate action to take based on the information provided. These actions may include a referral for audit or a referral for criminal prosecution.