All Authorized IRS e-file Providers must be on the lookout for fraud and abuse in the IRS e-file Program. Here's what to look for and how to report it: Indicators of abusive or fraudulent returns may be unsatisfactory responses to filing status questions, multiple returns with the same address, and missing or incomplete Schedules A and C income and expense documentation. A "fraudulent return" is a return in which the individual is attempting to file using someone else’s name or SSN on the return or where the taxpayer is presenting documents or information that have no basis in fact.
Note: Fraudulent returns should not be filed with the Service. A "potentially abusive return" is a return that
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is not a fraudulent return;
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the taxpayer is required to file;
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but may contain inaccurate information and may lead to an understatement of a liability or an overstatement of a credit resulting in production of a refund to which the taxpayer may not be entitled.
NOTE: A financial institution’s decision to deny a bank product is not necessarily an indication of a potentially abusive return.
You should report fraudulent or abusive returns, including those with questionable Forms W-2, to the IRS by submitting Form 3949A, Information Referral to the address on the form, or faxing the information to the fraud detection center for your state (list follows Report Format). Emailed or faxed reports should include information for the appropriate fields from the Report Format below. An emailed report should include a delimited text file with the "Field" names from the report format below being in the first row. If the report is not for questionable Forms W-2, the "Notes" field should be used to describe the false items on the return.
Report Format
|
Field
|
Source
|
Formatting
|
| Acknowledgement Date |
IRS Acknowledgement |
MM/DD/YYYY |
| DCN |
IRS Acknowledgement |
14 numbers including leading zeroes |
| Primary SSN |
Return |
Like 123-12-1234 |
| Primary Taxpayer Name |
Return |
Full name as spelled on return in 1 field |
| Taxpayer Address Line 1 |
Return |
Full address shown on return |
| Taxpayer Address City |
Return |
City part of address shown on return |
| Taxpayer Address State |
Return |
State part of address shown on return |
| Taxayer Address Zip |
Return |
Zip part of address shown on return |
| Employee SSN |
Form W-2 |
Like 123-12-1234 |
| Employee Name |
Form W-2 |
Full name as spelled on Form W-2 in 1 field |
| Employer EIN |
Form W-2 |
Like 12-1234567 |
| Employer Name |
Form W-2 |
Full name as spelled on Form W-2 in 1 field |
| Employer Contact Name |
Person calling Employer
to verify Form W-2 |
Full name in 1 field |
| Employer Contact Phone |
Person calling Employer
to verify Form W-2 |
Like 123-123-1234 |
| Notes |
Person submitting report |
Multi-line note field |
IRS Fraud Detection Center Fax Numbers by State
|
Fraud Detection Center
|
Fax
|
States
|
| Andover |
(978) 691-6902 |
CT, MA, ME, MI, NH, Upstate NY,
RI, VT |
| Atlanta |
(770) 455-2910 |
AL, FL, GA, Puerto Rico |
| Austin |
(512) 460-2724 |
AZ, NM, OK, TX, Other International Returns |
| Brookhaven |
(631) 654-6006 |
NJ, New York City & the lower counties of New York State
|
| Cincinnati |
(859) 669-3998 |
NC, SC, OH |
| Fresno |
(559) 441-5881 |
CA |
| Kansas City |
(816) 292-6190 |
IA, IL, IN, KS, MN, MO, ND, NE,
SD, WI |
| Memphis |
(901) 546-3148 |
AR, KY, LA, MS, TN |
| Ogden |
(801) 620-6806 |
AK, CO, HI, ID, MT, NV, OR,
UT, WA, WY |
| Philadelphia |
(215) 516-7028 |
DE, MD, PA, VA, WV |
Table of Contents - Abusive Return Preparer
Tax Fraud Alerts
Criminal Investigation (CI)
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