New York State Department of Taxation and Finance

                     Instructions for Form DTF-4157                                                  DTF- 4157-I(10/13)
                     Complaint About New York State 
                     Tax Return Preparer

Purpose of form                                                      Failure to return records - A preparer did not return some or all of 
Use Form DTF-4157 to file a complaint against a tax return           a client’s original records.
preparer or tax preparation business.                                Failure to sign returns - A paid preparer is not signing the New 
Individuals who are paid to prepare New York State tax               York State tax returns that he or she prepares. 
returns must follow ethical standards and guidelines. For more       False exemptions or dependents - A preparer knowingly claimed 
information on requirements for paid tax return preparers,           unrelated, non-existent, unknown or additional exemptions on a 
see Publication 135, Consumer Bill of Rights Regarding Tax           tax return. 
Preparers (available on our Web site at www.tax.ny.gov).
                                                                     False expenses, deductions, or credits - A preparer knowingly 
Specific instructions                                                claimed false or fictitious expenses and/or deductions on a tax 
                                                                     return. 
Line 1  Preparer’s professional status - Indicate any professional 
credentials held, or claimed to be held, by the return preparer.     False or altered documents - A preparer made changes to 
An attorney is an individual in good standing with a state           a client’s original tax documents or used false or incorrect 
bar association. A certified public accountant (CPA) is an           documents to complete a return. 
individual in good standing with a state board of accountancy. 
Enrolled agent status is granted solely by the Internal Revenue      False or overstated Form W-2 or 1099 - A preparer knowingly 
Service (IRS) upon the individual’s demonstration of special         claimed false or fictitious income and/or New York State  
competence in tax matters, by written examination, and after         withholding on a tax return. 
passing suitability requirements. The Tax Department does not        Incorrect filing status - A preparer knowingly claimed an improper 
regulate attorneys, CPAs, PAs, or enrolled agents. Complaints        filing status on a tax return. The filing status claimed did not 
against these individuals will be referred to their respective       accurately reflect the taxpayer’s family situation. 
licensing bodies. Certain tax preparers are required to be 
registered. Select Other/unknown if you are unsure of the            Misrepresentation of credentials - A preparer claims to be 
preparer’s status.                                                   an attorney, certified public accountant, enrolled agent, or 
                                                                     registered tax return preparer, but does not actually have 
Lines 2 - 6  Information about the tax return preparer - Provide     the credential claimed or the credential is no longer valid 
as much of the following information as is known about the tax       (e.g., expired, suspended, or revoked). 
return preparer: tax preparer’s name, street address, city, state, 
ZIP code, business name, business street address, city, state,       No PTIN or SSN - A paid preparer does not include a PTIN or 
ZIP code, telephone number(s), email address, and Web site.          SSN on returns prepared. 
Lines 7 - 10  Preparer’s identification number(s) - If known,        PTIN or SSN misuse - A paid preparer is improperly using a 
provide the tax preparer’s electronic filing identification          PTIN or SSN belonging to another individual. 
number (EFIN), preparer tax identification number (PTIN), the        Return filed does not match client’s copy - The copy of the return 
firm’s employer identification number (EIN), and the preparer’s      provided by the preparer to the client does not match the return 
New York tax preparer registration identification number             that was filed with the New York State Department of Taxation 
(NYTPRIN). You may find this information in the paid preparer        and Finance. 
section near where you signed your form.
                                                                     Return filed without authorization or consent - A preparer filed 
Line 11  Tax year(s) - Indicate the tax year of the tax return for   a return or submitted other information for a client without their 
which the tax preparer misconduct occurred. Most individual tax      knowledge, authorization, or consent. 
returns cover a calendar year of 12 months, January 1 through 
December 31. For example, you may have a tax return that was         Theft of refund - A preparer embezzled or stole all or a portion 
prepared in 2012, but the tax year is 2011 because the tax return    of a client’s New York State tax refund. Similarly, a preparer 
covered calendar year 2011.                                          diverted a refund to an account that was not the client’s. 
Line 12  Nature of complaint – Mark an  Xfor all the items that      Unreported income - A preparer informed a client that they 
apply to your complaint (see explanations below). Describe in        did not have to report certain income such as cash, property, 
detail the facts of your complaint in line 12b and attach additional or checks because it was not reported to the New York State 
sheets if necessary (include your name on any attached sheets).      Department of Taxation and Finance. 
Diverted refund to unknown account - The copy of the return you      Other - If none of the above describes the nature of the 
received from the tax preparer has direct deposit information that   complaint, briefly summarize the complaint here. Some 
is not yours.                                                        examples of other tax preparer misconduct or improper tax 
                                                                     preparation practices include, but are not limited to, charging for 
Failure to explain refund anticipation loan - The preparer failed    services not performed, fee dispute, bad behavior, etc. 
to explain that a cash advance, fast refund, or instant refund was 
actually a refund anticipation loan borrowed against an income       Line 13  Your contact information - Enter your relationship to the 
tax refund and the related fees and interest charges.                return preparer, as well as your name, street address, city, state, 
                                                                     ZIP code, telephone numbers, and email address where you can 
Failure to provide copy of return or refund anticipation loan - A    be contacted. Providing this information is optional; however, if 
preparer did not provide a client with a copy of the return he       we need additional information to investigate the complaint, the 
or she prepared or the refund anticipation loan, and refused to      information will be helpful.
provide a copy after a request.