Complaints Against Enrolled Professionals
California’s taxpayers who have a complaint against their attorney, accountant, enrolled agent or other practitioners who are specifically permitted to practice before the IRS can submit their complaints in writing in a letter format. The letter should include the tax practitioner’s name, address, telephone number, designation (i.e., attorney, certified public accountant, enrolled agent, enrolled actuary, etc.), a detailed description of the allegations, and any documents that support those allegations.
Direct all referrals to:
Internal Revenue Service Office of Professional Responsibility SE:OPR, Room 7238/IR 1111 Constitution Avenue NW Washington, DC 20224
You can send it by facsimile at 202-622-2207
Complaints Against Unenrolled Tax Return Preparers
Complaints against unenrolled tax return preparers can be reported by completing Form 3949-A and mailing it or a letter with similar information to Internal Revenue Service, Fresno, CA 93888.
For additional information, you may refer to Complaints Against Tax Professionals Frequently Asked Questions.
If you have questions concerning an allegation, you may email the IRS at OPR@irs.gov.