Tax fraud and evasion

Protect yourself against tax fraud

Overview

Tax fraud

Tax fraud is intentionally underreporting or failing to report income.

For example, they might be:

• Claiming to be a resident of another state while residing in California
• Making false claims for refunds
• A suspicious tax preparer
• Closing and reopening a business to evade taxes
• Falsifying business records

Tax evasion

Tax evasion is an intentional act to willfully avoid paying a known tax liability.

For example, they might be:

• Closing and reopening a business to evade taxes
• Concealing assets or income in offshore accounts
• Filing false tax returns or failing to file tax

For your own safety, do not:

• Try to find out more about the fraud
• Let anyone know you’re reporting it
• Encourage anyone to commit a crime so you can get more information

You can report an individual or business to us if you think they’re not complying with tax laws.

Report tax fraud and evasion

Before you start

You can report anonymously, however, it helps us if you identify yourself.

• We will not share your identity unless required by law
• We cannot offer rewards

What you’ll need

• The name and address of the individual/business
• Asset and income information (vehicles, property, etc.)
• Alleged tax violation
• How you became aware of the alleged violation
• Marital status
• The individual’s spouse's/registered domestic partner’s name
• Supporting documents (if available)
• Your contact information (optional)

You can report tax fraud and evasion:

Online

Report tax fraud and evasion

Phone

800-540-3453
Weekdays, 8 AM to 4 PM

Fax

916-843-2060

Mail

Franchise Tax Board
PO Box 1565
Rancho Cordova CA 95741-1565

To provide additional information or correct previous information, submit another report.

If you’re sending supporting documents, include your referral number at the top of the first page.

Report a fraudulent tax preparer

Report a noncompliant tax preparer

California law requires anyone who, for a fee or for other consideration, assists with or prepares tax returns for another person or who assumes final responsibility for completed work on a return and is not an exempt preparer to register as a tax preparer with the California Tax Education Council (CTEC). For more information see who is required to register with CTEC.

Verify a registered and licensed tax preparer:

• California Registered Tax Preparer
  • 877-850-2832
  • Visit: California Tax Education Council
• Certified Public Accountant
  • 916-263-3680
  • Visit: California Board of Accountancy
• Attorneys
  • 866-442-2529
  • Visit: The State Bar of California
• Enrolled agents
  • 855-472-5540
  • Visit IRS’ Verify the Status of an Enrolled Agent

Report other types of fraud