If the person who prepared your tax return changed your tax return information without your permission, you may be a victim of Return Preparer Misconduct (RPM). Here’s what you need to do and the steps the IRS will take to address your situation:
- Submit a Complaint: You need to file a complaint with the IRS. This involves completing and submitting the following forms:
- Form 14157: Return Preparer Complaint.
- Form 14157-A: Tax Return Preparer Fraud or Misconduct Affidavit, signed under penalties of perjury.
- A signed copy of the tax return as you intended it to be filed.
- Documentation: Along with the forms, you must provide supporting documentation. This may include:
- The name and address of the preparer.
- Evidence showing the preparer altered your return or misdirected your refund.
- If applicable, a report from a law enforcement agency (required for certain categories of RPM).
- Categories of RPM: The IRS categorizes RPM complaints into four main categories:
- Category 1: Unauthorized Filing - You did not authorize the filing of a return, but a return was filed with your name and TIN.
- Category 2: Authorized Filing, Altered Return Information, and No Additional Refund Due - You authorized the filing, but the return was altered without your permission, and you received the expected refund.
- Category 3: Authorized Filing, Altered Return Information, and Requesting Additional Refund - You authorized the filing, but the return was altered without your permission, and you did not receive the expected refund.
- Category 4: Misdirected Refund Only - You authorized the filing, but the refund was misdirected to the preparer.
- IRS Actions: Upon receiving your complaint, the IRS will:
- Verify the Preparer: Confirm the identity of the preparer and their involvement.
- Review Documentation: Assess the provided documentation to determine the validity of your claim.
- Refund Trace: If necessary, perform a refund trace to verify whether the refund was issued and to whom it was issued.
- Adjust Your Account: Depending on the category of your complaint, the IRS may adjust your account to reflect the correct information and issue any additional refund due to you.
- Relief and Resolution: The type of relief you receive depends on the category of your complaint:
- Category 1: The IRS will treat the original return as a nullity and adjust your account to reflect the return as you intended to file it.
- Category 2: The IRS will adjust your account to reflect the correct information and remove any portion of the refund attributable to preparer misconduct.
- Category 3: The IRS will adjust your account and issue a refund for the amount not received, plus applicable interest.
- Category 4: The IRS will remove the portion of the refund misdirected to the preparer and issue the correct refund to you.
- Appeal Rights: If your claim is disallowed, you have the right to appeal the decision. The IRS will provide instructions on how to appeal in the disallowance letter.
By following these steps and providing the necessary documentation, you can address the issue of your tax return being altered without your permission and seek the appropriate relief from the IRS.
Sources:
Publication 1 (9/2017)
IRM Part 25. Special Topics. Chapter 24. Return Preparer Misconduct Program. Section 4. Return Preparer Misconduct Field Collection
IRM Part 25. Special Topics. Chapter 24. Return Preparer Misconduct Program. Section 2. Return Preparer Misconduct Victim Assistance Specialized Accounts Management Processing
IRM Part 25. Special Topics. Chapter 24. Return Preparer Misconduct Program. Section 1. Return Preparer Misconduct Victim Assistance - General Overview
IRM Part 8. Appeals. Chapter 7. Technical and Procedural Guidelines. Section 18. Return Preparer Misconduct Cases
IRM Part 25. Special Topics. Chapter 24. Return Preparer Misconduct Program. Section 5. Return Preparer Misconduct Field Examination
