IRS Form 13909 Tax-Exempt Organization Complaint (Referral)

Form 13909 Instructions

Before tax organs task a revenue agent with performing a detailed analysis of the potential tax law infringement, they must receive information from a person that believes the violation took place. Follow these IRS Form 13909 instructions to let the IRS know about your suspicions:

1. Identify the entity that broke the law - write down its name, physical address, and employer identification number. Specify the state where the law breach happened and indicate the date you are preparing your report.

2. Provide information about the law breach you are aware of. List the names of people involved, add the titles they hold in the organization, specify the date the events unfolded (there may be several dates or a time period), and record the dollar amount if any funds were hidden or misappropriated. Use the blank space to elaborate on the violation - list all the events in chronological order and describe how every individual you identified above was involved. You must also explain how you found out about the infringement. If there is not enough space in the form, you need to attach as many sheets of paper as necessary to fully outline the circumstances.

3. Record your personal details - you have to state your full name, current business or occupation, and contact information. Check the box to express your concern about retaliation you may face in case the organization learns you were the one to file the report. Alternatively, you can report the events anonymously - write down "anonymous" in the field that requests your name.

4. Once the complaint is ready, you may file it and supplemental documentation online by sending a letter to eoclass@irs.gov or submitting the paperwork to the IRS TEGE Classification, Mail Code 4910DAL, 1100 Commerce Street, Dallas, TX 75242-1027. Remember that your identity will remain unknown to the entity described in the form - you are safe from potential troubles; however, you will be unable to follow the details of a prospective investigation due to IRS policies established for matters of this nature. You also have an opportunity to request a reward for sharing the information you have obtained with the authorities by completing IRS Form 211, Application for Award for Original Information.