Tax fraud

Overview

Tax fraud is intentionally underreporting or failing to report income.

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

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

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

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
  • You cannot receive updates on the investigation

Privacy and disclosure laws prohibit us from sharing information regardless of whether we take action.

What you’ll need

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

Report tax fraud

You can report tax fraud:

Online
Use our Fraud Referral Report
Phone
(800) 540-3453
Weekdays, 8:30 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 fraudulent tax preparers

Verify a registered and licensed tax preparer:

Report fraudulent tax preparers
Complaint type Contact
CTEC-registered tax preparer California Tax Education Council (CTEC)
Online
Noncompliant complaint form - visit CTEC
Nonregistered tax preparer Franchise Tax Board
Phone
(916) 845-5525
Fax
(916) 845-9391
Mail
Tax Preparer Enforcement MS F-151
Franchise Tax Board
PO Box 1468
Sacramento, CA 95812-1468
Tax preparer providing questionable tax practices Franchise Tax Board
Phone
(800) 540-3453
Fax
(916) 843-2060
Mail
Franchise Tax Board
PO Box 1565
Rancho Cordova, CA 95741
Online
Use our Fraud Referral Report
Tax preparer Internal Revenue Service
Phone
(800) 829-0433
Mail
Complete IRS Form 14157 and mail to:
Attn: Return Preparer Office
Mail Stop 421-D
Internal Revenue Service
401 W Peachtree Street NW
Atlanta, GA 30308
Fraud and misconduct by a tax preparer Internal Revenue Service
Mail
Complete IRS Form 14157A and mail to:
Attn: Preparer Complaints
Mail Stop 58
Internal Revenue Service AM
53333 Getwell Road
Memphis, TN 38118
Online
Visit IRS' Make a Complaint About a Tax Return Preparer

Report other types of fraud

Other types of fraud and who you report it to
Fraud type Contact
Federal Income Tax Internal Revenue Service
Phone
(800) 829-1040
Payroll Tax, Unemployment, Disability, Paid Family Leave, Payment of Cash Wages to Avoid California Withholding Employment Development Department
Phone
(800) 528-1783
Sales Tax, Use Tax California Department of Tax and Fee Administration
Phone
(888) 334-3300
Child Support Your local child support agency and/or Department of Child Support Services
Abusive Tax Shelter Transactions & Activities Employment Development Department
Phone
(916) 845-4300
Fax
(916) 843-0856
Email
taxshelter@ftb.ca.gov
Mail
Executive & Advocate Services MSA381
Franchise Tax Board
P.O. Box 157
Rancho Cordova CA 95741-0157