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You can obtain a copy of the form by calling the IRS Tax Fraud Hotline at 800-829-0433, but the IRS will not listen to allegations over the phone, nor can you report tax fraud online at the IRS ...
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The program has existed since the 1800s in various forms and is intended to uncover companies and individuals who are underpaying their taxes or otherwise committing tax fraud. To motivate people to notify the IRS of first-hand knowledge of tax-evasion schemes, such as improper tax shelters [4] or transfer pricing abuse, [5] the U.S. Congress ...
Civil fraud: If the IRS believes you have committed tax evasion, but the offense is not considered criminal, you could face a penalty of 75% of the tax underpayment attributable to fraud.
Potentially Dangerous Taxpayer (PDT) [1] is a government designation assigned by the Internal Revenue Service (IRS) to taxpayers of the United States of America whom IRS officials claim have demonstrated a capacity for violence against employees of the IRS or other government agencies, contractors or their families.
You can report suspected tax fraud using Form 3949-A, Information Referral. The form asks for information about the suspected fraudster and the violation you suspect they committed.