Form 15417‑E: California Premium Tax Submission Guide (CDI)

I still remember the first time a client slid a notice across my desk, eyes wide, voice low, and said, “This refund number is not what we signed.” We did not guess. We pulled their signed copy, highlighted the preparer’s PTIN, lined up bank statements, and built a clean evidence packet before lunch. The IRS had what it needed to fix the record, and the client finally slept that night.

Form 15417‑E is your organizing cover for that kind of packet. It is a practical, plain‑English checklist you pair with IRS Forms 14157 and 14157‑A to report suspected tax preparer fraud, present your evidence clearly, and help the IRS evaluate your claim fast. It is not an IRS form, it is a disciplined way to assemble exactly what investigators look for, without missing critical proof.

Use this guide to build a complete, reviewer‑friendly file, submit it the right way, and avoid mistakes that stall cases.

Key Takeaways

• Form 15417‑E is a cover and checklist, not an IRS form. You pair it with Form 14157 and Form 14157‑A when you allege preparer fraud that affected a filed return or refund.
• You can submit Form 14157 online, by fax, or by mail. Complaints that allege fraud and seek account changes generally require Form 14157‑A, which is a sworn affidavit and is mailed per its instructions or to the address in your IRS letter.
• Include signed copies of the filed or amended return, with the preparer’s PTIN highlighted. Paid preparers must have and use a valid PTIN.
• Strong packets include W‑2s, 1099s, bank statements, receipts, invoices, emails or texts, payment records, a photo ID, and a dated timeline that ties every allegation to a labeled exhibit.
• In some cases, the IRS expects a sworn Form 14157‑A plus supporting documentation, and it may also look for a law‑enforcement report when refunds were diverted or a ghost preparer is involved.

Quick note on scope and brand: this article lives on Accountably.com to help you file correctly. We only mention Accountably where it adds real value, not as a pitch.

What Form 15417‑E Does, In Plain Terms

Form 15417‑E is the file backbone. It keeps your packet tight, labeled, and easy to review. It makes sure you include:

• Signed 1040 or 1040‑X that was filed, with the PTIN or EIN clearly marked.
• Third‑party documents, like W‑2s, 1099s, bank statements, receipts, and canceled checks that prove what actually happened.
• A dated narrative that connects each claim to an exhibit, for example, “03/12/2025, office visit, preparer added $8,000 in charitable deductions without consent, see Email E‑5 and Return Exhibit R‑2.”
• Proof of payment and communications, such as invoices, card slips, Zelle or ACH confirmations, emails, and text threads.

When you allege the preparer filed or altered a return without consent, the IRS directs you to submit both Form 14157 and the sworn Form 14157‑A, along with attachments, and to send them to the address in your IRS notice if you received one.

Pro tip: Label files with short prefixes, for example, “R‑” for returns, “B‑” for bank, “C‑” for correspondence, “E‑” for emails, and include a one‑line index at the front of your packet.

What Is Form 14157‑A and When To Use It

Use Form 14157‑A, Tax Return Preparer Fraud or Misconduct Affidavit, when a paid preparer falsified your return, changed entries without your consent, misdirected your refund, or otherwise committed misconduct that affected what the IRS received. It is a sworn affidavit that raises your complaint from a general report to an investigation‑ready claim.

Complete it with:

• Your identifying details and the tax year involved.
• The preparer’s identity, PTIN or EIN if known, and contact data.
• A clear, dated narrative that names the false items and points to exhibits.
• Attachments that support each fact you swear to under penalties of perjury.

In misdirected‑refund and ghost‑preparer scenarios, the IRS’s internal manual shows reviewers expect a signed Form 14157‑A, the complaint Form 14157, your signed return as intended, proof of interaction with the preparer, and in some categories a law‑enforcement report.

Who Should File This Affidavit

File if you are the affected taxpayer, or spouse on a joint return, and you believe your preparer fabricated income, inserted unauthorized credits, altered schedules after you signed, failed to sign while acting as a paid preparer, or omitted their PTIN or used someone else’s. Gather precise dates, dollar amounts, and the exact places on the return that shifted. Then attach clean proof.

Victims Of Falsified Returns

Red flags include fabricated W‑2s or 1099s, invented business losses, altered filing status, and refunds diverted to an unknown account. If you discovered any of these, file Form 14157‑A and attach your exhibits. Where refunds were diverted or a ghost preparer was involved, IRS guidance shows that reviewers may also look for a police or similar report as part of the packet.

Key Differences Between Form 14157 And 14157‑A

• Form 14157 is the complaint that captures who, what, and when, and you can submit it online, by fax, or by mail.
• Form 14157‑A is the affidavit used when you allege fraud or unauthorized changes that hit your account or refund, and it is mailed per its instructions or the address in your IRS letter.

Purpose And Scope At A Glance

Scope	Primary aim	Typical submission	Evidence depth
Form 14157, general misconduct	Administrative review and discipline	Online, fax, or mail	Moderate, supports complaint
Form 14157‑A, fraud affidavit	Evidence for investigation and account correction	Mail per instructions or letter address	High, sworn narrative plus exhibits

Source, process and where to send, as summarized above, come from current IRS pages and IRM guidance.

If you received an IRS notice or letter, use the address in that notice to submit your 14157‑A and 14157 with supporting documents.

Evidence Requirements That Move Cases Forward

Strong packets do three things. They show what was filed, show what should have been filed, and show how you know. For certain categories, IRS reviewers also look for a law‑enforcement report when refunds were stolen or ghost preparers are in play.

What To Include

• Your signed copy of the return that should have been filed, and the filed return you are challenging, with false entries marked.
• Third‑party proof that contradicts the false items, for example, W‑2s, 1099s, bank statements, receipts, and canceled checks.
• Dated emails, texts, engagement letters, invoices, call notes, and payment records that show what the preparer said, promised, or changed.
• Photo ID, prior‑year returns, and a simple timeline so the reviewer can follow the story, end to end.

Keep originals safe, send copies, and use certified mail or an IRS‑approved private delivery service when you mail your packet. Keep your receipt as proof of filing.

Required Taxpayer Information

Accuracy starts with clean identifiers. If the IRS cannot match you quickly, everything slows down. Here is what to include and how to label it so a reviewer can confirm facts in minutes, not hours.

• Your full legal name, exactly as it appears on your return. If you use a middle initial on prior filings, include it here too.
• Your SSN or ITIN. Mask the copy you send to outside parties, but the IRS needs the full number to match your account correctly.
• Your current mailing address, a daytime phone, and an email address you check. If you moved after filing, add your prior address for the tax year in question.
• The tax year(s) involved, for example, Form 1040 for 2023, and whether the filing was original or amended.
• If someone is helping you, include the authorized representative’s name, relationship, contact information, and a signed authorization that shows they can speak for you.
• A one‑page index of exhibits so the reviewer can find what you refer to in your narrative.

Tip: Put this section at the front of your packet. Title it “Section A, Taxpayer Information,” then place your exhibits behind it in order.

Quick Reference Table

Item	Why it matters	How to label
Full legal name and SSN/ITIN	Confirms the correct tax account	A‑1 Taxpayer ID
Current and prior address	Matches year of filing and notices	A‑2 Address History
Contact details	Enables follow up	A‑3 Contact
Tax year and form type	Scopes the review	A‑4 Tax Year
Authorization, if any	Permits IRS discussion	A‑5 POA or Consent

Required Preparer Details

The point here is precision. You want the IRS to know exactly who touched the return and in what capacity.

• Full legal name of the preparer, as shown on their business filings or signature block.
• PTIN or EIN, if known. Paid preparers are required to have a PTIN and to include it on returns they prepare for compensation.
• Business name, mailing address, phone, and work email.
• Role designation, such as primary preparer, assistant, CPA, enrolled agent, or tax attorney, plus the firm affiliation if different from the individual’s business.
• A short note on how you engaged them, for example, referral from a friend, website inquiry, or prior‑year client.

Important: You do not need the preparer to sign your complaint or your affidavit. This is your sworn statement, not theirs.

How To Document Misconduct And Timeline

Think like a reviewer. They read hundreds of files. They look for dates, numbers, and documents that connect. Give them that path.

• Keep a running log in simple rows.
• For every entry, include date, location or channel, who said what, and the exhibit that proves it.
• Do not generalize. Use the exact dollar amount, schedule line, and tax year.

Sample entry style you can copy:

• 03/12/2025, office visit, preparer added $8,000 in charitable deductions without consent, see Return R‑2 and Email E‑5.
• 03/18/2025, text message, preparer said bigger refund is guaranteed, see Text T‑3.
• 04/01/2025, bank deposit, refund sent to account ending 4421 that is not mine, see Bank B‑4 and IRS Notice N‑1.

Close the log with a short “What should have been filed” summary, then point to the signed correct return in your exhibits.

Evidence To Include With Your Filing

You are proving three things, what was filed, what should have been filed, and how you know. Build your packet around that triangle.

Proof Of Misconduct

• The filed return and, if applicable, the amended return, with the preparer’s PTIN or EIN highlighted and the altered items clearly marked.
• Documents that contradict the false entries, for example, W‑2s, 1099s, bank statements, receipts, mileage logs, and canceled checks.
• Dated communications that show intent or knowledge, including emails, texts, engagement letters, invoices, and call summaries.
• Payment proof, such as invoices, card slips, or transfers, that show you were a paying client.
• Photo ID, prior‑year returns, and a dated timeline so the facts are easy to follow.

Relevant Supporting Documents, Organized

Exhibit type	What it proves	Label tip
Signed 1040 or 1040‑X	What was filed and by whom	R‑1, R‑2
W‑2s, 1099s, statements	The real income or payments	W‑1, 1099‑1, B‑1
Receipts, logs, invoices	Actual deductible amounts	P‑1, P‑2
Emails, texts, letters	What was promised or changed	E‑1, T‑1, L‑1
Payment records	Paid preparer relationship	PAY‑1, PAY‑2
Prior‑year returns	Pattern or baseline	PY‑1, PY‑2
IRS notices	Account impact or refund diversion	N‑1, N‑2

If you are part of a firm building these packets at scale, this is where discipline makes or breaks review time. Standard file names and a short exhibit index will cut reviewer friction and help cases move faster.

Accountably’s Role, When Needed

Most firms do not struggle for lack of clients, they struggle with delivery. If your internal team is buried in production and review loops, you can standardize how these affidavits are assembled without adding burnout. When we step in, we do not drop random resumes into your inbox. We plug trained offshore accountants into a structured workflow with SOPs, standardized workpapers, checklists, and review protection. You stay in your own systems, with your own templates, and you get predictable turnaround without losing control.

• SOP‑driven execution, so every packet follows the same steps.
• Structured workpapers and naming logic, which make reviews faster.
• Layered quality checks, so partners spend less time in the weeds.

If you already have a process, we follow it. If you need one, we can help you build it. This is capacity with control, not chaos.

How To Submit The Forms And Where To Send Them

You have two paths, and sometimes you will use both. The general complaint, Form 14157, can be submitted online, by fax, or by mail. The sworn affidavit, Form 14157‑A, is usually mailed with your exhibits, or you follow the instructions in any IRS letter you received. When in doubt, use the address in your IRS notice because that routes your packet to the team already working your case.

Step‑By‑Step Submission Checklist

1. Prepare your packet

• Place your Form 15417‑E cover and exhibit index on top.
• Add Form 14157 next.
• Add the sworn Form 14157‑A behind it.
• Insert exhibits in the order you cite them in your narrative, for example, R‑1 to R‑n for returns, B‑1 to B‑n for bank statements.

2. Confirm signature rules

• Check whether wet signatures are required on 14157‑A. If you received an IRS notice, follow the signature and address instructions in that notice.
• If you are using a representative, include the signed authorization behind the taxpayer information page.

3. Choose your channel

• Submit Form 14157 online when you need speed and a quick confirmation.
• Mail Form 14157‑A and all exhibits using certified mail or an IRS‑approved private delivery service. This gives you tracking and proof of timely filing.
• If your notice lists a specific fax or address, use that. Notice routing usually beats generic addresses.

4. Keep complete copies

• Save a full PDF of what you sent, plus your mailing or upload confirmation.
• Put the date on your front page and in your timeline. Small details help the reviewer follow your story.

Mailing Tips That Prevent Problems

• Use a flat envelope so documents stay in order. Avoid staples that jam scanners, use binder clips or two‑hole prongs at the top.
• Put your name, SSN or ITIN, tax year, and phone on the header of every page or in a small footer.
• If you had a refund diverted to an unknown account, state that clearly on page one, then point to the exhibits that prove it.
• If you are responding to an IRS letter, write the letter number at the top of your cover page and on your envelope.

Quality signal for reviewers, your packet tells a clean story, the dates line up, exhibits are labeled, and the false items are easy to find. That is how cases move.

What Happens After You File

Once your complaint and affidavit arrive, the IRS performs an initial screening. They look for complete identities, clear allegations, and supporting evidence that fits the dates and dollar amounts in your narrative. If that threshold is met, your packet moves to a deeper review.

The Typical Flow

• Acknowledgment Expect acknowledgment to take time, anywhere from weeks to months based on workload and case type. Do not resend unless a requested deadline passes. Re‑sending duplicates can slow things down.
• Records pull and comparison The reviewer pulls the filed return, compares it to your signed copy, reviews wage and information documents, and checks your exhibits. If something is unclear, they may contact you for a missing page or a better copy.
• Potential outcomes Administrative actions can include preparer penalties, PTIN suspension, and future monitoring. Account corrections can result in amended assessments, refund holds, or adjustments. Serious cases can be referred for criminal investigation. Due to confidentiality rules, you may not hear details about actions taken against the preparer.
• If the IRS declines to proceed You will usually receive a notice that does not include detailed rationale. Read it closely. If the issue is missing evidence, you can often rebuild the packet and try again, especially when you find stronger documentation.

Your job after filing is simple, keep your copies, respond to requests on time, and continue collecting any new evidence that surfaces.

Common Mistakes To Avoid And Best Practices

Mistakes are almost always about missing specifics. The fastest way to derail an investigation is to send a story without proof, or proof without a story.

Avoid These Pitfalls

• Vague claims like “the numbers felt wrong.” Replace with “Schedule A, tax year 2023, charitable deductions overstated by $3,850, see Exhibits R‑2 and W‑3.”
• Missing PTIN, EIN, or preparer identity. If you cannot find it, add the signature block from your return and the firm’s contact info.
• Unlabeled piles. Every file needs a label and a one‑line description that ties it to a claim.
• Photos of screens or crumpled receipts that are hard to read. Scan clean copies.
• Sending originals you cannot replace. Keep originals at home, send copies.
• Waiting until tax season to file. Timing matters. If you discovered issues today, start today.

Best Practices That Win Reviews

• Put the strongest proof in the first five pages.
• Use a simple table of contents and page numbers.
• Highlight the preparer PTIN on the return, then highlight each false line item with a corresponding exhibit note.
• Keep paragraphs short, use dates and amounts, and write like you are explaining it to a smart friend who has never seen your return.
• Store your packet in a shared folder with clear permissions if a spouse or representative needs access.

In our experience building hundreds of clean evidence packets, the cases that move share the same DNA, a tight narrative, correct forms, and exhibits that prove each line in the story.

The Delivery Reality For Firms

If you run a CPA or EA firm and your team is swamped, your bottleneck is not sales, it is delivery. Review loops, unstructured workpapers, and inconsistent timelines eat partner hours and create deadline risk. If you must produce many of these packets, treat them as operations, not one‑off favors. Standardize the build, centralize templates, and install a multi‑layer review that catches errors before they reach a partner.

Accountably integrates trained offshore teams into your systems, with your templates and naming, so production is predictable. This is not resume farming. It is SOP‑driven work, checklists, structured workpapers, turnaround SLAs, and continuity plans so nothing stalls if someone is out. Use us when you need capacity without chaos, and keep control of your workflow, security, and quality.

FAQs

What is IRS Form 14157 used for?

Use Form 14157 to report suspected tax return preparer misconduct. It captures who prepared your return, what happened, and when, and it opens the door for the IRS to review and, if appropriate, take administrative action. Pair it with strong exhibits and your sworn Form 14157‑A when you allege fraud that changed a filed return.

How do I claim the 1,400 stimulus from 2021 now?

That 1,400 payment is the 2021 Recovery Rebate Credit. The general refund claim window for 2021 returns ended on April 15, 2025. If you paid tax later, or you qualify for a special timeline, there can be limited exceptions tied to payment dates or disaster or combat‑zone relief. Since today is October 31, 2025, check your facts with a tax pro and confirm current IRS rules before you act.

What is IRS Form 14817 used for?

There is no official IRS Form 14817. If someone references it, ask for a direct IRS link or the correct form number. When in doubt, search the IRS forms index and use only official documents.

Do you get anything for reporting tax evasion?

Possibly. If you provide specific, original information through the IRS Whistleblower Office and the IRS collects, awards typically range from 15% to 30% of collected proceeds for large cases. You file Form 211 for whistleblower claims, which is separate from your preparer complaint.

Form 15417‑E, Quick Builder Checklist

• Title page, your name, SSN or ITIN, tax year, phone, and a one‑line case summary.
• Section A, Taxpayer information with contact details and any authorization for a representative.
• Section B, Preparer details with name, PTIN or EIN if known, firm, address, and role.
• Section C, Narrative, a dated timeline with exact amounts, schedule lines, and exhibit links.
• Section D, Forms, completed Form 14157 and Form 14157‑A signed where required.
• Section E, Exhibits, labeled in order, for example, returns, W‑2s and 1099s, bank records, receipts, emails or texts, payment proofs, prior‑year returns, and any IRS notices.
• Final page, index of exhibits with short descriptions and page numbers.
• Ship method, certified mail or IRS‑approved private delivery service, plus a full PDF copy saved for your records.

If your firm assembles many of these, turn the checklist into an SOP with standard file names and a two‑step review. That single change slashes partner time in review.

Security, Privacy, and Work Integrity

• Share full SSNs and bank details only with the IRS or your authorized representative. Mask identifiers on copies used for internal firm review.
• Store all files in a secure folder with role‑based access, audit logs, and a zero local storage policy.
• Keep originals at home. Send clean copies and maintain a complete PDF of the packet you mailed or uploaded.
• If a refund was diverted to an unknown account, call that out on page one and include the bank proof in your first five exhibits.
• For firm teams, log who prepared, who reviewed, when it was sent, and the tracking number. That audit trail protects your clients and your practice.

For Firms That Need Scale Without Chaos

If you have more demand than hands, the fix is structure, not heroics. Create SOPs, standard workpapers, and a layered review so every packet follows the same path and nothing depends on one person’s memory. If you choose to extend your capacity, Accountably plugs trained offshore teams into your systems with clear SLAs, quality checks, and continuity plans. You keep control of workflow, security, and standards while your partners get hours back for client strategy.

Conclusion

You do not need to be a detective to get this right. Build a clean packet that shows what was filed, what should have been filed, and how you know. Use Form 14157 for the complaint, attach the sworn Form 14157‑A when fraud or unauthorized changes are alleged, and back every claim with labeled exhibits. Mail it through a trackable service, keep your copies, respond quickly to any requests, and stay organized. That is how you protect your record and help the IRS act.