United States: Complaints about an adviser

A complaint works best when it goes to the right place in the right order, in writing, with the engagement letter and the correspondence attached. Take advice before you start if the claim itself is in doubt, because a complaint about the adviser and a correction of the return are separate matters with separate deadlines; the when things go wrong pages cover the second.

Put the complaint to the firm in writing first: what was agreed, what happened and what you want done. Some professional bodies and regulators ask whether you have raised the matter with the firm before they will look at it, and a clear written record is what every later step rests on. The fee disputes page covers what to do about a disputed invoice while the complaint runs.

Which body comes next depends on what the person is.1Source 1IRS, Understanding tax return preparer credentials and qualifications (29 January 2026): enrolled agents are licensed by the IRS, CPAs by state boards of accountancy, attorneys by state courts; PTIN holders with no credential may prepare returns.

• An enrolled agent is licensed by the IRS, and conduct complaints about Circular 230 practitioners go to the IRS Office of Professional Responsibility, which investigates and disciplines violations of Circular 230.2Source 2IRS, Office of Professional Responsibility and Circular 230 (28 May 2026); Treasury Department Circular No. 230, 31 CFR Part 10.
• A certified public accountant is licensed by a state board of accountancy, and state boards take complaints about their licensees; NASBA lists the board for each of the 55 jurisdictions. The Maryland board, as one example, takes complaints on an online form. It can reprimand, suspend or revoke a licence and fine a licensee. It says it is not authorised by law to resolve fee disputes or award money to complainants.3Source 3NASBA, Boards of Accountancy; Maryland Board of Public Accountancy, File a complaint. Ask the board that issued the licence about its process. A CPA who is a member of the AICPA is also bound by its Code of Professional Conduct.4Source 4AICPA, Code of Professional Conduct, edition through September 2026.
• An attorney is licensed by a state court; ask the licensing authority for that state about its complaints process.
• A preparer with only a PTIN holds no professional credential, so the IRS route below is the one that applies.

Check which credential the person holds before you write, using the credentials page.

The IRS takes complaints about tax return preparers and tax preparation businesses on Form 14157, Return Preparer Complaint, which members of the public submit online.5Source 5IRS, Make a complaint about a tax return preparer (25 September 2026) and Form 14157, Return Preparer Complaint (Rev. 8-2026): "Use this form to file a complaint with the IRS against a tax return preparer or tax preparation business"; reports are submitted online. The form is for conduct by a preparer; it is not a way to dispute a fee, and it does not correct the company's return. For practitioners bound by Circular 230, the Office of Professional Responsibility is the disciplinary body.2Source 2IRS, Office of Professional Responsibility and Circular 230 (28 May 2026); Treasury Department Circular No. 230, 31 CFR Part 10.

A complaint to a licensing body or the IRS can lead to discipline of the person. It does not change the company's own tax position, which is decided by the return and any examination, and it does not of itself recover a fee. A fee dispute is a contract matter between you and the firm, and the engagement letter is where it is decided; take legal advice before withholding any payment.

• Complaints about an adviser in general terms, and fee disputes
• Checking an adviser's credentials and if your claim is reviewed in the United States
• Switching advisers

Sources

1. IRS, Understanding tax return preparer credentials and qualifications (29 January 2026): enrolled agents are licensed by the IRS, CPAs by state boards of accountancy, attorneys by state courts; PTIN holders with no credential may prepare returns.  Back
2. IRS, Office of Professional Responsibility and Circular 230 (28 May 2026); Treasury Department Circular No. 230, 31 CFR Part 10.   Back
3. NASBA, Boards of Accountancy; Maryland Board of Public Accountancy, File a complaint.  Back
4. AICPA, Code of Professional Conduct, edition through September 2026.  Back
5. IRS, Make a complaint about a tax return preparer (25 September 2026) and Form 14157, Return Preparer Complaint (Rev. 8-2026): "Use this form to file a complaint with the IRS against a tax return preparer or tax preparation business"; reports are submitted online.  Back