Whistleblower FAQ: Reporting Tax Fraud To IRS

A person reports tax fraud to the IRS. To report an individual or business suspected of committing tax fraud or tax evasion, file Form 3949-A, Information Referral, by mailing it to: 
Internal Revenue Service
Stop 31313 
Fresno, CA 93888

Both individuals and businesses can be reported for suspected tax fraud. Reporters may not submit this form electronically or by facsimile.  
Form 3949-A requires a significant amount of information such as the name and address of the individual or business, and any documents available to substantiate the claims. Documentation or evidence of the claims provided is not required. 

Significantly, while Form 3949-A requests the reporter’s name and address, it is also permitted to use Form 3949-A to report tax fraud or tax evasion anonymously. 

On the other hand, tax whistleblowers seeking a reward are required to complete Form 211, Application for Award for Original Information. Form 211 may also be used to report an individual or business entity. 

Information provided with Form 211 will be considered by the Whistleblower Office in the Internal Revenue Service in determining the reward given. If documents or supporting evidence are known but not in the possession of the whistleblower, the whistleblower should describe these documents and where to locate them. The whistleblower should include any supporting documents available within the initial submission. However, there is no specific format in which to submit exhibits, documentation, or evidence.

Whistleblowers may not submit this form electronically or by facsimile. Rather, whistleblowers must mail Form 211 to:
Internal Revenue Service
Initial Claims Evaluation Team
1973 N. Rulon While Blvd.
M/S 4110
Ogden, UT 84404

Whistleblowers should note that in Whistleblower 21276-13W v. Commissioner, the Tax Court ruled that a whistleblower may still qualify for an award even if the Form 211 was submitted after the whistleblower provided the information regarding evasion directly to IRS agents. Specifically, the whistleblower in Whistleblower 21276-13W v. Commissioner participated in illegal activities and was arrested. In order to minimize his punishment, he provided information to the IRS regarding his clients’ schemes. Later, he submitted a Form 211, and the Tax Court considered the timing appropriate. Significantly, the court noted that even Form 211 itself contemplates this timing since it requests information about anyone to whom the whistleblower may have first reported the evasion.

A reporter may also report tax fraud by calling the IRS at 1-800-829-1040 for the Criminal Investigation Hotline in your area. However, in order to receive an award after reporting anonymously over the Criminal Investigation Hotline, a whistleblower must also file a Form 211.