如何舉報可疑的稅務欺詐活動?

如果您懷疑或知道某個人或某個公司沒有遵守稅法, 您可以填寫3949-A表來舉報這件事. 3949-A表可以上網填寫後列印郵寄到：

Internal Revenue Service
 Fresno, CA 93888

如果您不想填寫3949-A表, 可以寄信到上面的位址. 請在信件內容包含下列資訊 (如果有的話) ：
 •您要舉報的人的姓名與地址
•此人的納稅人身份識別號碼 (個人的話是社會安全號碼, 公司的話是雇主身份識別號碼)
•簡單說明可疑的違規情形, 包括您如何發現或獲得情報.
•違規年度
•任何未申報收入的估計金額
•您的姓名, 地址, 日間聯繫電話號碼
 
雖然您不必提供自己的身份, 但如果您能提供會比較有幫助. 我們會對您的身份保密.

如何舉報報稅舞弊行為和 (或) 舞弊者：
 •填妥 轉介表, 該表列出了舉報逃漏稅舞弊行為時所需提供的資訊.  填妥的表格可郵寄或傳真給國稅局, 位址及傳真號碼就印在表格上.
 Internal Revenue Service Lead Development Center
 Stop MS5040 24000 Avila Road
 Laguna Niguel,  CA 92677
 
或傳真到  (949)  389-5083

如何舉報舞弊的註冊會計師, 律師或註冊報稅員：
 •如要舉報專業報稅人員的可疑行為, 請發電子郵件給 opr@irs.gov, 向國稅局專業人員職責辦事處 (IRS Office of Professional Responsibility) 舉報

English
If you suspect or know of an individual or company that is not complying with the tax laws, you may report this activity by completing Form 3949-A. You may fill out Form 3949-A online, print it and mail it to:

Internal Revenue Service
 Fresno, CA 93888I

f you do not wish to use Form 3949-A, you may send a letter to the address above. Please include the following information, if available:

• Name and address of the person you are reporting
• The taxpayer identification number (social security number for an individual or employer identification number for a business)
• A brief description of the alleged violation, including how you became aware of or obtained the information
• The years involved
• The estimated dollar amount of any unreported income
• Your name, address and daytime telephone number

Although you are not required to identify yourself, it is helpful to do so. Your identity can be kept confidential.

Frequently Asked Questions - 1.13 IRS Procedures: Reporting Fraud

How to Report:

•  Abusive Tax Promotions and/or Promoters:

 Complete the referral form which documents the information necessary to report an abusive tax avoidance scheme. The form can be mailed or faxed to the IRS address and fax number on the form.

• Fraudulent IRS e-Mails and Websites:

 Visit this page if you receive an e-mail claiming to be from the IRS.