Gov and search for withholding requirements for updates, online tools, and more information, including: Forms and Publications You can report most scams with Form 14242, Report Suspected Abusive Tax Promotions or Preparers.Submit Form 14242 online or mail or fax Form 14242 PDF. Tax fraud is intentionally underreporting or failing to report income. Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. These forms contain information needed to complete federal and state tax returns. Please keep all tax related forms in a safe place. The IRS Tax Withholding Estimator is available to help employees determine the proper amount of federal income tax withholding. Cao promotes a tax-fraud scheme in which he sends the IRS fraudulent tax returns and frivolous documents that grossly overstate his customers' income and. Tax evasion, supplying fraudulent information on your tax returns, and intentionally underreporting your income are also crimes in the state of California.