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Form 14157-A Texas: What You Should Know
IRS 14157-A — IRS Office of Professional Responsibility (OPA) An additional complaint with the Office of Professional Responsibility (OPA) may be filed with the Office of Chief Counsel (OCC) through the OPEN. OCC — OPEN Protocols for Making Complaints Once the OPEN receives a complaint, OPA will review the complaint; review the circumstances that caused the complaint to be filed; determine whether any criminal charges warrant a referral to the Attorney General or any other appropriate criminal enforcement agency; and determine if there are any circumstances which, if reported to a law enforcement agency, could impede or prevent that agency from investigating the complaint. When a complaint is received, OPA may investigate the complaint through administrative procedures, including through referral to OCC for resolution. OPA may also investigate the matter through subpoena to identify and obtain documents. If OPA determines that a criminal investigation is warranted, the OPA or a representative will follow up with the return preparer in the same manner outlined below. Reporting a Potential Violation of the IRC — Report Form 2555 The whistleblower report of fraud must be in writing, and must include the following information: A description of the type of fraud or alleged fraud. The name and address of the person or the business responsible for the fraud, and the telephone number of the person. The name and address of the person or the business responsible for the fraud, and the telephone number of the person. The date and time of the fraudulent conduct. A description of any facts that are relevant to establishing that the person is a potential violator of IRC 7609, 7609(a), or 7609(c). If the fraud was committed by a person who is not legally authorized to practice law, the report should include information about all individuals who aided, assisted, or were parties to the fraud in order to further it. For example, the information may include: The information in the report should be mailed to: Federal Trade Commission (FTC) Federal Trade Commission Room N200 500 Pennsylvania Avenue, N.W. Washington, DC 20580 Attn: Robert E. Mann FTC will take no further action on the report once its investigator receives the report. The FTC also may request a copy of the report and the supporting documentation from the person responsible for the fraud, if the report is received by the FTC.
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