IRS Publication 3857 – In the complex world of tax filing, encountering suspicious or false information can be alarming. IRS Publication 3857, titled “If You Suspect False Information,” provides essential guidance for identifying and reporting potential tax fraud. This document, originally released in June 2007 and last revised in 2012, outlines key indicators of fraudulent activity and reporting procedures. While the core principles remain relevant, recent updates from the IRS have modernized the reporting process, including a new online tool launched in February 2026. In this SEO-optimized guide, we’ll break down the publication’s content, signs of tax fraud, and the latest ways to report suspicions to help protect the integrity of the U.S. tax system.
What Is IRS Publication 3857?
IRS Publication 3857 is a concise resource from the Internal Revenue Service aimed at tax professionals, preparers, and individuals who might encounter fraudulent tax returns. It defines a “fraudulent return” as one where someone attempts to defraud the government by using another person’s name or Social Security Number, or by submitting baseless documents.
The publication emphasizes that fraudulent returns should never be filed with the IRS. Instead, suspicious documents like W-2 forms should be reported for evaluation. Released under Catalog Number 32292W, it’s available as a free PDF download from the official IRS website. Although the last revision was in 2007, it’s still listed among current IRS publications as of 2026.
This guide is particularly useful for Volunteer Income Tax Assistance (VITA) sites, tax preparers, and anyone involved in tax filing who suspects foul play. By understanding its contents, you can play a role in combating tax fraud, which costs the U.S. billions annually.
Key Indicators of Fraudulent Activity According to IRS Publication 3857
Recognizing the signs of tax fraud is the first step in prevention. IRS Publication 3857 lists several red flags that may indicate fraudulent activity. These include:
- Suspicious W-2 Forms: Typed, handwritten, or duplicated W-2s; forms with noticeable corrections; or W-2s from the same employer that vary in style.
- Questionable Identification: Insufficient or dubious ID documents provided by the filer.
- Accompanying Individuals: Suspicious people repeatedly accompanying different filers.
- Refund Patterns: Multiple refunds directed to the same address or bank account.
- Lack of Documentation: Little or no proof of income qualifying for refundable credits.
- Similar Figures: Returns with nearly identical wages and withholding amounts.
- Inadequate Income: Reported income that’s insufficient to support claimed expenses.
- Suspicious Personal Info: Filing status or dependent details that don’t add up.
If you spot these signs during tax preparation or review, it’s crucial not to proceed with filing. Instead, document your concerns and report them promptly to avoid complicity in fraud.
Historical Reporting Methods Outlined in Publication 3857
In the 2007 revision of IRS Publication 3857, the IRS recommended reporting suspicious documentation and W-2s to the Criminal Investigation Fraud Detection Center for your state via fax. The publication provides a list of fax numbers by region, such as:
| Region | Fraud Detection Center | Fax Number |
|---|---|---|
| CT, MA, ME, NH, RI, VT, Upstate NY, MI | Andover | (978) 691-6902 |
| GA, AL, FL, Puerto Rico | Atlanta | (770) 455-2910 |
| TX, NM, AZ, OK, Other International Returns | Austin | (512) 460-2724 |
| NJ, New York City and Lower Counties of NY | Brookhaven | (631) 654-6006 |
| OH, NC, SC | Cincinnati | (859) 669-3998 |
| CA | Fresno | (559) 441-5881 |
| IL, WI, ND, SD, NE, IA, KS, MO, MN, IN | Kansas City | (816) 292-6190 |
| AR, TN, MS, LA, KY | Memphis | (901) 546-3148 |
| CO, MT, WY, UT, NV, ID, OR, WA, AK, HI | Ogden | (801) 620-6806 |
| PA, VA, MD, DE, WV | Philadelphia | (215) 516-7028 |
While these methods were standard at the time, the IRS has since shifted toward more efficient, digital reporting options to streamline the process.
Current Ways to Report Suspected Tax Fraud in 2026
Tax fraud reporting has evolved significantly since the 2007 publication. As of February 2026, the IRS has launched a new online tool to make reporting easier and more accessible. This centralized platform consolidates various fraud-reporting options, allowing submissions via smartphone, tablet, or computer.
Here’s how to report suspected false information or tax fraud today:
- Use the New Online Reporting Tool: Visit IRS.gov and click the “Report Fraud” button on the homepage, or go directly to IRS.gov/SubmitATip. This tool guides you through a simplified process to report tax fraud, scams, evasion, or other illegal activities confidentially.
- Submit Form 3949-A: For general tax fraud referrals, use IRS Form 3949-A, Information Referral. This can be submitted online or by mail.
- Report Abusive Tax Preparers: If you suspect a tax preparer is involved, file Form 14242, Report Suspected Abusive Tax Promotions or Preparers.
- Whistleblower Claims: For potential monetary awards, submit Form 211, Application for Award for Original Information, through the IRS Whistleblower Office. Hiring an attorney can help maximize your claim.
- Identity Theft or Scams: If you suspect identity theft related to taxes, call the IRS Identity Theft Hotline at 1-800-908-4490 or use Form 14157 for return preparer complaints.
These modern methods ensure faster processing and better use of referrals, addressing limitations in older systems like faxing. Always report suspicions promptly to help the IRS combat noncompliance.
Why Reporting False Information Matters?
Tax fraud undermines the fairness of the system and burdens honest taxpayers. By following IRS Publication 3857 and using current reporting tools, you contribute to protecting government resources. In 2026, with enhanced digital options, reporting is quicker and more secure than ever. Remember, you can report anonymously in many cases, and whistleblowers may qualify for rewards if their information leads to collected proceeds.
Conclusion: Stay Vigilant and Report Responsibly
IRS Publication 3857 remains a foundational resource for spotting and addressing false information on tax returns, even as reporting methods have advanced. With the IRS’s new 2026 online tool at IRS.gov/SubmitATip, it’s easier than ever to report suspicions. If you’re a tax preparer or filer, familiarize yourself with these guidelines to ensure compliance and integrity. For the latest updates, always check IRS.gov, as tax laws and procedures can change.
Disclaimer: This article is for informational purposes only and not tax advice. Consult a tax professional or the IRS for personalized guidance.