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Form 8888 online Oregon: What You Should Know

This form must be filed  after the tax professional or return preparer is identified as the perpetrator of the tax evasion or fraud. This form is also  used when the taxpayer is unwilling to participate in an investigation by the IRS. It is also useful to have a signed  Form 14157 Affidavit for Tax Preparer Fraud or Misconduct (Rev. 2011). This document explains why the tax professional or return preparer committed or ordered the  violation. The IRS forms a case against the tax professional or return preparer when an adverse inference from the  file reveals information from prior returns or non-responses that would cause reasonable taxpayers to question the validity  of the return(s) submitted.

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