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AK Form 3949-A: What You Should Know
U.S. tax fraud and identity theft — William K. Black Nov 13, 2024 — Public Use Form 3949-B for Tax Fraud and Identity Theft The Form 3949-B is required with every Form 3949-A. The use of the Form 3949-B allows the IRS to contact those filing Form 3949-A and request information and documentation that might be appropriate to identify an alleged tax fraud or identity theft for review on individual income tax returns: the U.S. Income Taxpayer Identification Number [ITIN] and/or the alien status of the taxpayer. This will help verify whether the Form 3949-A customer is using his IRS account and to ensure that the taxpayer who submitted the Form 3949-A is the taxpayer whose tax return is being reviewed. A taxpayer with false filing, tax, or identity information may also be charged, in a civil or criminal action, penalties, civil or administrative remedies, and may be called into compliance with the Internal Revenue Code, including criminal penalties. For more information, you may have to obtain a subpoena, to see whether you are the taxpayer whose return has been reviewed. The name on the Form 3949-A is not sufficient proof unless you can provide a copy of the Form 3949-A showing the taxpayer's IRS ID Number and alien status. In general, the first five (5) business days after filing the Form 3949-A are not considered to be closed time. You may submit additional information that you hope the IRS will consider. The IRS may choose to continue to review for further action the information submitted to it by the Form 3949-A customer in some or all respects in light of all the factors in consideration. The review will take place either prior to the filing of a tax return or within 10 calendar days after that, or both; or if IRS determines the Form 3949-A does not qualify for review, the file is closed. If the Form 4949-A Customer is submitting a Form 3949-A for a refund of taxes paid on a prior taxable year, then the Form 3949-A is sent to the IRS as a part of the refund. The Form 3949-A Customer does not need to send additional documentation.
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