Here are information provided by the IRS:
How do I make a complaint against an attorney, enrolled agent, appraiser or a certified public accountant? -- Please direct all complaints to: XXXXX XXXXX Service
Office of Professional Responsibility Attn: SE:OPR – Room 7238/IRXXXXX N.W.
Washington, DC 20224
Or by facsimile at(NNN) NNN-NNNN/em>
What information should be contained in the complaint to OPR? ---- A complaint should be written in a letter format. The letter should include the tax practitioner’s name, address, telephone number, designation (i.e. attorney, CPA, enrolled agent, etc.), a detailed description of the allegations, and any documents that support those allegations.
How do I make a complaint against an unenrolled preparer? --- Complete Form 3949-A and mail it to: XXXXX XXXXX Service, Fresno, CA 93888
What types of behavior could subject a tax practitioner to be sanctioned by the OPR? --- In general, there are four broad categories of misconduct, which may be subject to disciplinary action: (1) misconduct while representing a taxpayer; (2) misconduct related to the practitioner’s own return; (3) giving a false opinion, knowingly, recklessly, or through gross incompetence, (4) misconduct not directly involving IRS representation.