See this link for how to make
a complaint about a Tax Return Preparer to the IRS. This covers the situations you mention, such as
- Creating false exemptions or dependents to generate a larger refund.
- Filing a return without your consent.
You can call 1-800-829-0433 the Fraud Hotline, to order forms, or 1-800-829-1040 to speak with the IRS, but they will not take fraud referrals over the phone.
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