The IRS needs your help in identifying practitioners who fail to meet their obligations under Circular 230, including misconduct in the preparation of taxpayers’ federal tax returns. Use Form 14157, Return Preparer Complaint, to report suspected misconduct by practitioners and check the appropriate box if the preparer is an attorney, certified public accountant or enrolled agent. A Spanish-language Form 14157 is also available. For more information, visit OPR’s webpage.

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