A client once told me, “I never saw my refund, and the preparer stopped replying.” When we checked her transcript, the return on file did not match the copy she signed, and the deposit went to a bank account she did not recognize. If you are in a similar spot, you are not stuck.

You can file a sworn affidavit that puts the facts on the record and helps the IRS act. That affidavit is Form 14157-A, and you usually submit it together with Form 14157, the complaint about a tax return preparer.

If a paid preparer filed or changed your return without consent, or steered your refund to the wrong account, Form 14157-A is the right tool to document what happened under penalty of perjury so the IRS can investigate.

Key Takeaways

• Use Form 14157-A to submit a sworn statement about a paid preparer’s fraud or misconduct, for example unauthorized filing, false entries, or refund diversion, and file it with Form 14157.
• If you received an IRS notice, send your package to the address on that letter. If not, you can submit Form 14157 online or by fax or mail, then include your signed 14157-A and attachments in the same packet.
• The IRS notes that complaints older than about three years are generally not actionable, so move quickly.
• Do not use Form 14157-A for identity theft that is not tied to a paid preparer complaint, use Form 14039 or follow the steps in identity verification letters such as 5071C, 4883C, or 5747C.

What Form 14157-A does

Form 14157-A is your sworn affidavit that explains what the preparer did, when it happened, and how it changed your return or refund. The IRS treats these statements as evidence for intake and routing to the teams that handle return preparer misconduct. You pair it with Form 14157, which is the complaint that directs your affidavit to the right program. If you got a letter from the IRS, follow that letter and mail your packet to the address shown.

Your affidavit should name the preparer, include the business address, and, if available, the Preparer Tax Identification Number. Then give specific dates, tax years, and dollar amounts, and attach copies of returns, emails, invoices, and any refund trace or deposit records that support your account.

When to use it versus other IRS forms

• Use 14157-A with 14157 when a preparer filed or altered your return without consent, inflated items to create a higher refund, or directed your refund to the wrong account.
• Use 14039 if you are dealing with identity theft that is not tied to a paid preparer complaint, or if the IRS told you to verify your identity with a 5071C, 4883C, or 5747C letter. Follow the letter’s steps if you received one.
• Use 3949-A to report general tax law violations by individuals or businesses when you are not alleging paid preparer misconduct on your return.

Table, which form to use and why

Situation	Use this form	Why it fits
Preparer filed or changed your return without consent, or misdirected your refund	Form 14157-A plus Form 14157	14157-A is your sworn affidavit, and 14157 is the complaint that routes it.
Identity theft not tied to a paid preparer complaint	Form 14039	Identity theft process and follow up, often tied to IRS identity verification letters.
General tax law violations unrelated to a preparer complaint	Form 3949-A	Information referral for non preparer issues.

Tip, if you received an IRS notice about your return, mail your packet to the address on that notice so it lands in the correct case file.

Where to file in 2025

You have three common routes. If you received an IRS notice, send your documents to the address shown on that letter and include a copy of the letter. If you did not, you can submit Form 14157 online, fax it, or mail it to the Return Preparer Office in Atlanta. Include your signed 14157-A and all attachments in the same packet. Current details, online submission for Form 14157, fax 855 889 7957, and mailing address, Internal Revenue Service, Attn, Return Preparer Office, 401 W. Peachtree Street NW, Mail Stop 421 D, Atlanta, GA 30308. Page last reviewed October 21, 2025.

Documents and evidence to gather

You make your affidavit stronger when every claim points to a dated document. Think like an investigator. If a stranger opened your packet tomorrow, could they verify each fact in a few minutes without calling you?

Aim for clear, labeled copies that connect each claim to a page number or line item. That makes your case easy to triage and harder to ignore.

• Engagement records, signed engagement letter, invoice, payment receipts, emails, text messages, and appointment notes that show what the preparer promised or changed.
• Money trail, bank statements showing deposits, refund trace results if available, and IRS account or return transcripts that reveal where funds went.
• Source documents, W 2s, 1099s, and other records that contradict entries the preparer made.
• Government records, copies of any IRS notices, and a police report if your refund was stolen or your identity was abused. Field guidance shows sworn statements and law enforcement reports can help establish theft or diversion in return preparer cases.

Labeling template you can copy

• Attachment A, Copy of 2023 Form 1040 you signed
• Attachment B, IRS Letter CP12 dated 08 12 2025
• Attachment C, Bank statement showing missing or misdirected deposit
• Attachment D, Email from preparer dated 03 10 2024 that references altered entries

In your affidavit narrative, reference the attachments in context, for example, “See Attachment C for the refund routing that is not my account.”

Step by step, completing Form 14157-A

• Gather identities and a clean timeline Collect your contact details, the preparer’s name and business address, and the PTIN if you have it. List the tax year and form type, for example 2023 Form 1040, and the approximate filing date.
• Draft a short, chronological narrative Write two to five short paragraphs. Include dates, amounts, what you signed, what the IRS has on file, and where any refund went. Avoid generalities. Name the attachments as you go.
• Sign under penalties of perjury Form 14157-A is an affidavit. Sign and date it. If your return is joint, at least one spouse should sign. The signed statement becomes part of the evidence record the IRS uses in return preparer cases.
• Pair it with Form 14157 Form 14157 is the complaint that routes your affidavit to the right team. Submit both, and include the copies listed in the instructions. If you did not receive a notice, you can submit Form 14157 online or by fax or mail, then include 14157-A and attachments in the same packet.

Sample affidavit paragraph you can adapt

“I engaged ABC Tax on 02 10 2024 to prepare my 2023 federal return. I signed a copy on 03 20 2024 that showed a refund of 1,940 payable to my bank account ending 1234, see Attachment A. On 06 15 2025 I received an IRS CP12 notice that references a different return showing a refund of 3,850, see Attachment B. I did not authorize that filing. My June 2024 bank statement does not show the refund, see Attachment C. On 07 01 2025 the preparer stopped responding to email and text, see Attachment D. I believe the preparer changed my return and diverted the refund.”

How to file, mail, online, timing

• If you received an IRS notice, follow the address on that letter and include a copy of the letter in your packet. This links your affidavit to the correct case.
• If you did not receive a notice, submit Form 14157 online or send it by fax or mail, and include your signed Form 14157-A and all attachments in the same submission. Current fax and mailing details are provided by the Return Preparer Office. Use trackable mail and keep copies.

Timing tips that matter

• Move within roughly three years where possible, since older complaints are generally hard for the IRS to act on. Do not wait for perfect records. File with what you have, then supplement if asked.
• If you receive an identity verification letter such as 5071C, 4883C, or 5747C, follow the steps in the letter. Those letters pause processing until you respond, and you usually do not file Form 14039 in response to them.

Common mistakes to avoid

• Missing PTIN when it is available. Check your copy of the filed return for the paid preparer section. PTIN use is required for paid preparers and is enforceable.
• Vague narratives. Replace “the preparer lied” with dated facts and amounts.
• Originals mailed to the IRS. Send clear copies, keep originals and a full duplicate set.
• Skipping the signature or date. Your affidavit must be signed and dated to count.

Quick gut check, could a reviewer understand what happened in five minutes, and find each proof in your attachments without contacting you?

What happens after you file

After intake, the IRS compares your affidavit and attachments with your account and with other complaints about the same preparer. If investigators see credible indicators of misconduct, they can open a case, correct accounts, assess penalties, seek injunctions, and, in serious matters, refer for criminal action. Practitioners who are subject to Circular 230 can also face discipline that affects their right to practice before the IRS. There is no guaranteed timeline, so use trackable mail, keep every receipt, and respond quickly to any requests.

Advanced tips, make your packet review proof

• Keep paragraphs short and label each attachment in the upper right corner.
• Quote exact dollar amounts and dates. Screenshots of e filing acknowledgments and bank deposits help.
• If you know other clients affected, each person should file their own affidavit. Patterns help investigators connect cases.
• If the preparer is a CPA, EA, or attorney, state the credential they claimed in your affidavit. That detail helps with routing, and misrepresentation can lead to sanctions.

If you run a firm and need to help a client

If your firm is cleaning up after a ghost preparer, your staff can drown in email and ad hoc spreadsheets. A light internal playbook helps, for example a standard affidavit template, labeled evidence folders, and a one page intake checklist. That keeps your team calm and your response consistent across clients. Accountably supports firms that want this discipline baked into daily work, with SOP driven execution, structured workpapers, and layered reviews that make evidence easy to assemble and audits easier to pass.

Step by step mini guide you can hand to a client

• Pull your signed copy of the return, or request a return transcript from IRS online services.
• List what changed, for example added dependents, larger credits, or different refund routing.
• Draft your 14157-A narrative with dates and amounts, sign and date it.
• Complete 14157 and attach your copies.
• If you got an IRS notice, mail to that address with the notice included. If not, submit 14157 online or send by fax or mail, and include your 14157-A and attachments.

Form 14157-A

Detailed walkthrough of both forms

Form 14157, complaint

• Who and where, enter the preparer’s full name, business address, and any PTIN details.
• What happened, check the boxes that match your situation, for example unauthorized filing, false items, PTIN misuse, refund issues.
• How to send, submit online, fax to 855 889 7957, or mail to the Return Preparer Office address in Atlanta.

Form 14157-A, affidavit

• Header, your name, address, phone, and your relationship to the taxpayer if you are a representative.
• Preparer details, name, PTIN if known, and the tax years at issue.
• Narrative, dates, amounts, exactly what changed, and how any refund was handled.
• Evidence links, call out “Attachment A, 2023 signed return,” “Attachment B, CP12 notice,” and so on.
• Signature, sign and date under penalties of perjury. For joint returns, at least one spouse should sign.

Evidence map, a simple table

Claim you make	Best proof to attach	Where to point in your affidavit
Return was filed without consent	Copy of the return you signed versus an IRS transcript showing a different return on file	“Attachment A shows what I signed. Transcript shows different entries were filed.”
Refund went to the wrong account	Bank statement, refund trace result, or copy of a check	“Attachment C shows a deposit to an account that is not mine.”
Preparer altered entries	Email or text with instructions, W 2 or 1099 copies that contradict filed amounts	“Attachment D shows I provided correct W 2, but the filed return shows different income.”
PTIN or signature problems	Page of the filed return that shows a missing or wrong PTIN in the paid preparer section	“Attachment E shows no PTIN on the paid preparer line.”

PTIN rules and misuse are enforcement issues. If the PTIN is missing or appears misused, say so clearly and include the exact page that shows the paid preparer section.

If identity theft is also in play

Tax related identity theft has its own workflow. Often the IRS flags the return and sends a letter that halts processing until you verify. If you receive Letters 5071C, 4883C, or 5747C, follow the steps in the letter rather than filing Form 14039. If you have identity theft that the IRS has not flagged, you can file Form 14039 online or by mail or fax.

If you are not sure which path fits, read your IRS letter first, then match your next step to that letter’s instructions.

For accounting leaders, help clients without burning your team

If your firm is fixing returns after a bad actor, your staff should not rely on inbox archaeology. Use a single evidence folder per client, name files consistently, and write the affidavit draft in plain language that mirrors attachment labels. At Accountably, we help firms embed this structure into daily work so affidavit prep, evidence pulls, and follow ups are fast, auditable, and calm. This is part of the same review protection and workflow discipline that keeps production on time and quality high, without drowning partners in rework.

Updated 2025 filing details at a glance

• If you received a notice or letter from the IRS, mail your 14157-A and 14157, plus a copy of the notice and attachments, to the address on that notice.
• If you did not receive a notice, you can submit Form 14157 online or send it by fax to 855 889 7957 or by mail to Internal Revenue Service, Attn, Return Preparer Office, 401 W. Peachtree Street NW, Mail Stop 421 D, Atlanta, GA 30308. Include your signed 14157-A and attachments in the same packet. Page last reviewed October 21, 2025.
• Practical window, complaints more than about three years old are generally not actionable. Filing promptly preserves options.

Quick reference, common scenarios

• You signed a return, the IRS has different numbers on file File 14157-A and 14157, attach your signed copy and the notice or transcript that shows the mismatch.
• A refund was deposited to an unknown bank account Include bank statements and any IRS refund correspondence, show the routing and account numbers that are not yours, and state clearly that you did not authorize that account.
• The preparer refused to provide a copy or left off their PTIN Attach what you have, including emails or texts, and note the missing PTIN or signature in your affidavit. PTIN rules apply to paid preparers.

FAQs, fast answers

Can I upload everything online

The IRS provides an online complaint experience for Form 14157. If you have an IRS notice, follow that notice for where to send your full packet, which includes 14157-A and attachments. If you do not have a notice, submit 14157 online or by fax or mail, and include 14157-A and attachments with it.

Will the IRS tell the preparer I reported them

The IRS treats complaint information as confidential and may share it only as allowed by law, including with law enforcement if needed to protect taxpayers. If they need more from you, they will contact you directly.

What outcomes are possible for the preparer

Outcomes can include penalties, injunctions, and discipline for practitioners under Circular 230, for example censure, suspension, or disbarment from practice before the IRS.