Knowledge is protection when the IRS is involved. I'm Darrin Mish, a tax attorney in Tampa with 32 years of experience representing taxpayers nationwide. Here's what I want you to understand.<\/p>\n
If you suspect that an individual is not fulfilling his or her tax obligations (for example he or she is evading taxes), you have a right to report this to the IRS. You do so by filling in Form 3949-A Information Referral and sending it to the IRS in Fresno, California. Alternatively, if you wish you may send a letter with the relevant information. Your letter should contain the name and address, social security number (or business employer identification number) of the person (or business) you are reporting, a description of the alleged transgression done, including how you came to know about the case, how long has the alleged violation been going on, the estimated dollar amount of any unreported income and finally, your name, address and telephone number.<\/p>\n
If you do not wish to identify yourself to the IRS, you may remain anonymous. But you may want to consider revealing your identity in case the IRS decides to reward you as the whistleblower. Among other things, you may use Form 3949-A to report the following:<\/p>\n
\u2022 False Exemptions or Deductions
\n\u2022 Kickbacks
\n\u2022 False\/Altered Document
\n\u2022 Failure to Pay Tax
\n\u2022 Unreported Income
\n\u2022 Organized Crime
\n\u2022 Failure to deduct Withholding taxes<\/p>\n
But not all transgressions of tax law should be reported using Form 3949-A. You should not use 3949-A when it is a case of:<\/p>\n