How to File a Complaint

All enrolled agents are required to adhere to the Internal Revenue Service’s Circular 230 ethical requirements. NAEA members are also required to adhere to NAEA’s Code of Ethics and Rules of Professional Conduct.

An individual who wishes to submit a complaint about an enrolled agent or tax return preparer must do so by way of the IRS’ complaint process. Learn more about the filing criteria and how to submit a complaint on the IRS website.