如何举报可疑的税务欺诈活动?

如果您怀疑或知道某个人或某个公司没有遵守税法, 您可以填写3949-A表来举报这件事. 3949-A表可以上网填写后列印邮寄到：

Internal Revenue Service
 Fresno, CA 93888

如果您不想填写3949-A表, 可以寄信到上面的位址. 请在信件内容包含下列资讯 (如果有的话) ：
 •您要举报的人的姓名与地址
•此人的纳税人身份识别号码 (个人的话是社会安全号码, 公司的话是雇主身份识别号码)
•简单说明可疑的违规情形, 包括您如何发现或获得情报.
•违规年度
•任何未申报收入的估计金额
•您的姓名, 地址, 日间联系电话号码
 
虽然您不必提供自己的身份, 但如果您能提供会比较有帮助. 我们会对您的身份保密.

如何举报报税舞弊行为和 (或) 舞弊者：
 •填妥 转介表, 该表列出了举报逃漏税舞弊行为时所需提供的资讯.  填妥的表格可邮寄或传真给国税局, 位址及传真号码就印在表格上.
 Internal Revenue Service Lead Development Center
 Stop MS5040 24000 Avila Road
 Laguna Niguel,  CA 92677
 
或传真到  (949)  389-5083

如何举报舞弊的注册会计师, 律师或注册报税员：
 •如要举报专业报税人员的可疑行为, 请发电子邮件给 opr@irs.gov, 向国税局专业人员职责办事处 (IRS Office of Professional Responsibility) 举报

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.