If You Then And

suspect or know of an Print the form and mail to:

individual or a business that
is not complying with the tax Internal Revenue Service
laws on issues such as: Fresno, CA 93888

False Exemptions or
Deductions
Kickbacks or, order the form by mail or by calling
False/Altered the Tax Fraud Hotline recording at 1-
Document 800-829-0433. Note: we don't accept
Failure to Pay Tax alleged tax law violation referrals over
Unreported Income the phone.
Organized Crime
Failure to Withhold

You may also send a letter to the address

above instead of using Form 3949-A.
Please include as much information as
possible, such as these important points:

Use Form 3949-A, a. Name and Address of person or

Information business you are reporting
Referral b. The individuals social security
number or the business
CAUTION: Do employer identification number
NOT use Form c. A brief description of the alleged
3949-A to report violation(s), including how you
the issues below 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, it is helpful to do so.
Your identity will be kept confidential.

Note: Submitters of Form 3949-A will

not receive a status or progress update
on the referral due to tax return
confidentiality under IRC 6103.

suspect someone stole Use Form 14039* Complete the form online, print it and
your identity and used your mail or fax to the appropriate office
SSN for employment using the options listed on page 2 of the
purposes or could use your form. Include photocopies of at least one
SSN to file a tax return *Spanish version: of the documents listed on the form to
Form 14039 (SP) verify your identity. For additional