How to Report Employee Tax Evasion

Tax evasion is a serious offense.

Tax fraud is a serious allegation, especially against an employee. The Internal Revenue Service allows taxpayers to report what they believe is fraudulent tax activities to evade taxes. However, since this is a serious allegation, if reporting an employee for tax evasion then the person reporting should strongly consider the facts to determine if tax evasion may have occurred.

Instructions

1. Find the following information: the name and address of the employee, their tax identification number or security number, a description of the allegation with the circumstances you discovered the allegation, how long you believe the evasion occurred and the years it occurred and an estimated dollar amount evaded if possible. The IRS also prefers if you include your name, address and telephone number. This is not required, but if you do provide this information it is confidential.

2. Fill out Form 3949-A or write a letter including all the obtained information.

3. Mail the form or letter to:
   Internal Revenue Service
   Fresno, CA 93888

References

• IRS: How Do You Report Suspected Tax Fraud Activity?
• IRS: IRS Procedures
• IRS: Form 3949-A