Impersonation of The IRS To A CPA – “Tax Lien Investigation”
Impersonation of The IRS To A CPA is just insane. We are continually amazed that some people are either incredibly unlucky, “that stupid” or suffer from narcissistic personality disorder and assume that “it could never happen to “them”. Impersonation of The IRS To A CPAToday’s mail contained a very finely crafted notice…which couldn’t possibly have been designed to scare the “poo” out of the average small business owner. This is what we received today
It is certainly clear that no one would ever attempt to try to instill panic to take advantage of a situation. Here is the scary inside of the document.
It’s fascinating….when I called the phone number I got someone that explained that they were a third party that solicited business for a group of ….yep “Enrolled Agents” that were “experts with the inside track that were guaranteed to get a better result from the IRS because of their having worked for the IRS than any CPA or attorney would be able to achieve.
It was a fascinating presentation, and might have gone on longer, but m thought is that the sound of my wretching must have give something away, because when I asked the their retainer could be taken by credi card..and I asked if the gentleman could provide the definition of wire fraud he suddenly had a call that couldn’t wait.
If you look carefully, there is no specifically identifiable personal information on the document other than USPS – Sacramento, CA Mailing Permit #1374.
We have learned
We have learned from experience that the nicest people to seek help with a situation like that is the US Postal Inspection Service which can be reached at:
The mission of the U.S. Postal Inspection Service is to support and protect the U.S. Postal Service and its employees, infrastructure, and customers; enforce the laws that defend the nation’s mail system from illegal or dangerous use; and ensure public trust in the mail.
The proper procedure to obtain an invitation for the Postal Inspectors to visit these fine specimens of humanity involves a visit request form.
FILE A COMPLAINT
Report these issues to the U.S. Postal Inspection Service online:
- Mail fraud May include scams or deceptive ads via the mail, or postage fraud.
- Mail theft Under Inquiry Type, select Problem. Under Customer Service, select Support, and Mail Theft. Under Additional Information, explain why your complaint is mail theft-related.
- Identity theft
- Unsolicited Sexually Oriented Advertising
If you believe you’re a victim of fraud related to the U.S. Mail, including mailed sweepstakes, lotteries, on-line auctions, work-at-home scams or chain letters, report your concern to the U.S. Postal Inspection Service as mail fraud.
The next steps in the process depend on whom the offenders are:
- Tax-Professionals/Make-a-Complaint-About-a-Tax-Retis a urn-Preparer is a lovely place to start. They address:
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Make a Complaint About a Tax Return Preparer
Most paid tax return preparers are professional, honest and trustworthy. However, the IRS is committed to investigating those who act improperly.
Use one of the following methods if you need to report a complaint.
If your tax return and/or refund have not been impacted
You can report a tax return preparer for improper tax preparation practices, such as:
- Failing to enter a Preparer Tax Identification Number (PTIN) on a tax return or improperly using a PTIN belonging to another individual.
- Refusing to provide clients with a copy of their tax return.
- Failing to sign tax returns they prepare and file. (Note: If electronically filed, your copy may not contain a signature.)
- Neglecting to return a client’s records or holding the records until the preparation fee is paid.
- Preparing client returns using off-the-shelf tax software or IRS Free File, both of which are intended for use by individuals.
- Falsely claiming to be an attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary.
- If you are a tax return preparer and discover that another tax return preparer is committing any of the practices mentioned above.
To report a tax return preparer for improper tax preparation practices, complete and send Form 14157, Complaint: Tax Return Preparer with all supporting documentation to the IRS. The form and documentation can be mailed or faxed, but please do not do both. Mailing and faxing the form may delay the processing of your complaint.
Internal Revenue Service
Attn: Return Preparer Office
401 W. Peachtree Street NW
Mail Stop 421-D
Atlanta, GA 30308
If your tax return and/or refund have been impacted
You can report a tax return preparer for misconduct, such as:
- Embezzling your refund.
- Altering your tax return documents.
- Filing a return without your consent.
- Creating or omitting income to generate a larger refund.
- Creating false exemptions or dependents to generate a larger refund.
- Creating false expenses, deductions or credits to generate a larger refund.
- Using an incorrect filing status to generate a larger refund.
How you report a tax return preparer for misconduct depends on whether or not you received a notice or letter.
- The next level up the chain for Impersonation of IRS personnel is:
- The online fraud reporting form is here.
- Circular 230 Professionals
Information for Tax Professionals
Office of Professional Responsibility related issues.
If your question concerns – Then contact or reference – Guidance about your duties and responsibilities as a practitioner before the IRS
Guidance for unlicensed persons when representing before the IRS a family member; an employer; as an employee of a partnership, corporation, trust, estate, or governmental unit; or an individual/entity outside the USA. (Cir 230, 10.7)
Disciplinary status of an individual who you believe practices before the IRS as–
- certified public accountant
- enrolled agent
- enrolled actuary
- enrolled retirement plan agent
- registered tax return preparer
- other capacity
Powers of attorney issues, including:
- Completing Form 2848, Power of Attorney and Declaration of Representative
- Withdrawing as a representative
- Validity of documents signed by representatives on behalf of taxpayers
- Authority of corporate officers to bind a corporation
- Representation of defunct business entities
- Tax Information Authorization
- 26 C.F.R. 601.501-509, published in pamphlet form as Publication 216, Conference and Practice Requirements
- Publication 947, Practice Before the IRS and Power of Attorney
- Instructions for Form 2848
- Instructions for Form 8821
Disciplinary Case Law (since 2007) Final Agency Decisions (FAD) Report of Foreign Bank and Financial Accounts (FBAR) Guidance regarding Circular 230 obligations
Contingent Fees Guidance (Although this notice was published in April 2008, it’s come to our attention that many are unaware of the content.)
- Offshore Voluntary Disclosure ProgramFrequently Asked Questions and Answers– See Question 47
- Professional Responsibility and the Report of Foreign Bank and Financial Accounts
- Contingent Fees Under Circular 230 – Notice 2008–43
If you are – Then
- State Bar or State Board of Accountancy sharing state disciplinary actions about a tax professional
- U.S. Government Agency referring a tax professional for suspected violations of Circular 230
- An IRS employee
- Mail information to:
Office of Professional Responsibility
Room 7238, SE:OPR
1111 Constitution Avenue, NW
Washington, DC 20224
- Transmit using Form 8484 (Located on IRWeb)
- The complaint procedure for DOJ Tax Attorneys is OPR’s jurisdiction is limited to reviewing allegations of misconduct made against Department of Justice attorneys and law enforcement personnel that relate to the attorneys’ exercise of authority to investigate, litigate, or provide legal advice.
Forward complaints against DOJ employees to OPR in writing. No forms are required, but the complaint should include:
- the names and titles of the individuals suspected of misconduct,
- the details of the allegations including case names,
- any other relevant information,
- copies of any documentation pertaining to the matter.
Mail this information to:
Robin C. Ashton
Office of Professional Responsibility
950 Pennsylvania Avenue, N.W., Suite 3266
Washington, DC 20530-0001