Complaints about a licensed professional

The Tax Department's Office of Professional Responsibility does not have the authority to regulate the following licensed professionals:

• Certified Public Accountants (CPAs) or their employees;
• Public Accountants (PAs) or their employees;
• IRS enrolled agents or their employees; and
• attorneys or their employees.

If you have a complaint about a tax professional who is not required to register with New York State, contact the appropriate licensing agency listed below:

New York Certified Public Accountant

• Complete a Professional Discipline Complaint Formwith the New York State Department of Education.
• For more information, see New York's Professional Misconduct Enforcement System.

New York Public Accountant

• Complete a Professional Discipline Complaint Form with the New York State Department of Education.
• For more information, see New York's Professional Misconduct Enforcement System.

IRS Enrolled Agent

• Complete Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit (PDF), and Form 14157, Complaint: Tax Return Preparer (PDF).
• For more information, see Make a Complaint About a Tax Return Preparer.

New York Attorney

• Complete a Grievance Committee Complaint Form.
• For more information, see How to Make a Complaint About a Lawyer.

File a complaint

If you're aware of a tax preparer who has or is engaged in illegal or improper conduct, file a tax preparer complaint. The Tax Department will review your complaint promptly and, where appropriate, take corrective action, which may include sanctions.

• online using our Tax Preparer Complaint service, or
• by phone at 518-530-HELP (select option #2).