How do I report someone who is not filing tax returns?
UPDATED: December 13, 2019
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If you believe that someone is violating federal tax laws, the best way to report to the IRS is by filling out a 3949-A form. Fill out and print the form and mail it to the Internal Revenue Service Center, Stop 31313, Fresno, CA 93888. Another way to report IRS fraud is to call the IRS at 1-800-829-1040 for the Criminal Investigation Hotline in your area. Failure to file tax returns is a form of tax evasion. Tax evasion amounts to using illegal means to avoid paying owed taxes, and is a federal crime.
You may also want to report an individual or business for tax fraud. Tax fraud can consist of a variety of different activities designed to reduce or eliminate taxes owed by an individual or business. Examples of tax fraud include under-reporting income, keeping two sets of books, claiming personal expenses as business expenses, claiming other false deductions, or hiding or transferring assets or income. You may also use the form 3949-A to report IRS tax fraud, just print and fill out the form and mail it to the Internal Revenue Service Center, Fresno, CA 93888.
The form 3939-A requests a significant amount of information pertaining to the individual you are reporting. Among other things, you will need to provide the name and address of the tax payer. You should also be prepared to submit any documents that you have that will substantiate your claims, or you must indicate that you don't have access to any documentation. Significantly, while you may provide your name and address, it is not required that you identify yourself. Therefore, the form 3939-A may be used to report tax fraud or evasion anonymously.
If you are unsure whether you need to file taxes or you have another question and would like to make sure that you could not be held criminally responsible for tax evasion or tax fraud, you should consult a tax attorney or a tax specialist. It is always recommended that you consult with a tax professional to protect yourself and avoid undesirable criminal or civil penalties in the future.