en   An official website of the U.S. Gov
Popular search terms:
Published:   |   Last Updated: February 11, 2026

Strengthen IRS Oversight of Unethical Tax Return Preparers:

Strengthening IRS oversight of unethical tax return preparers is critical to protecting vulnerable taxpayers from financial harm, improper claims, and prolonged compliance consequences caused by fraudulent or misleading practices.

Learn More

TAS Recommends

To mitigate these challenges and prevent further harm to taxpayers, TAS recommends that the IRS:

Recommendation 4-1

Improve Taxpayer Communication: Provide clear notices to taxpayers informing them that their refund
has been held because of concerns with potentially improper credits or deductions. These notices should include detailed instructions on how taxpayers can resolve any issue related to their claims.

Recommendation 4-2

Enact Tax Preparer Legislation: Establish minimum standards and continuing education requirements
for all tax return preparers.

 

Status