T here was a sharp decline in calls in 2015/16 and George Bull, of RSM, another accountancy firm, said this could be down to the merging of two separate hotlines, one for tax evasion and one for To report tax evasion fraud, there are two options: Submit Form 3949A “tip form” to the IRS in which you give them the information you have. Submit Form 211 “award claim form” to the IRS in which you provide information to the IRS that will help them detect an underpayment of tax, which makes you eligible for a whistleblower award if Therefore, the form 3939-A may be used to report tax fraud or evasion anonymously. If you are unsure whether you need to file taxes or you have another question and would like to make sure that you could not be held criminally responsible for tax evasion or tax fraud, you should consult a tax attorney or a tax specialist.