Report Financial Fraud

If you would like to report financial fraud, please contact the FBI at 202.324.3000 or
online athttps://tips.fbi.gov. You may also wish to contact the United States
Attorney's Office where you are located or where the fraud was committed. Visit the
Offices of the United States Attorneys for a list of the 93 United States Attorney's
Offices and links to their websites. In addition, certain government agencies target
particular types of financial fraud. Below are some common types of fraud and
contact information for the agencies that routinely handle them.

Bankruptcy Fraud:

Department of Justice, U.S. Trustee Program

Phone: Regions and Offices
E-mail: USTP.Bankruptcy.Fraud@usdoj.gov(link sends e-mail)

Commodities, Investment and Securities Fraud

U.S. Securities and Exchange Commission (SEC): Center for Complaints and
Enforcement Tips
Online Form: www.sec.gov/complaint.shtml
Phone: (800) 732-0330

You can file a complaint or provide the SEC with tips on potential securities law
violations though the links on this page.

U.S. Commodity Futures Trading Commission

Online Form: www.cftc.gov/TipOrComplaint
Phone: 866.366.2382 (Consumer Hotline) 202.418.5514 (TTY)

If you have questions, are aware of suspicious activities, or believe you have
experienced commodity futures trading, commodity options trading or foreign
currency trading (forex) fraud, please let the CFTC know immediately.

Cyber Crime

The Internet Crime Complaint Center (www.IC3.gov) receives, develops, and refers
complaints regarding the rapidly expanding area of cyber crime. For law enforcement
and regulatory agencies at the federal, state, local and international levels, IC3 is the
central clearinghouse for complaints on internet related crimes. The IC3 complaint
process provides victims of cyber crimes a convenient, easily accessible, online
reporting mechanism to alert law enforcement of suspected criminal and civil
violations.

See the "File a Complaint" section of the IC3 Website for information and direction
on how to submit a complaint to IC3. Visit the IC3's Internet Crime Schemes page for
a list of the types of frauds and scams that IC3 handles.

Housing Discrimination

Department of Housing and Urban Development: Office of Fair Housing and

Equal Opportunity
Online Form: http://www.hud.gov/offices/fheo/online-complaint.cfm
Phone: (800) 669-9777
Mail: Complete a claim form and mail to:

Office of Fair Housing and Equal Opportunity, Department of

Housing and Urban Development, Room 5204, 451 Seventh St. SW,
Washington, DC 20410-2000

Identity Theft

Federal Trade Commission (FTC): Complaint Assistant

Web Site (Spanish): https://www.ftccomplaintassistant.gov/Consumer_HomeES.htm
Phone (for complaints against companies, organizations, or business practices): (877)
FTC-HELP
Phone (for complaints about identity theft): (877) ID-THEFT
Email Address (for complaints about spam or phishing): spam@uce.gov(link sends
e-mail)

The Federal Trade Commission collects complaints about

companies, business practices, identity theft, and episodes
of violence in the media.

Mass Marketing/Telemarketing Fraud

Federal Trade Commission
Phone: 1 (877) FTC-HELP (1-877-382-4357)
Online Form: Mass Marketing Fraud Complaint Form

If you have a complaint about any type of consumer fraud,

including any type of mass-marketing fraud, you can file a
complaint through a toll-free Consumer Help Line,
1-877-FTC-HELP (1-877-382-4357) or online with the
Federal Trade Commission

Mortgage Fraud or Loan Scams

Federal Bureau of Investigation

Phone: 1-800-CALLFBI (225-5324)
Online Tips: FBI Tips and Public Leads Form

To file a complaint with the FBI contact the nearest FBI field
office. Locations are listed
atwww.fbi.gov/contactus.htm or https://tips.fbi.gov/ or
for major cases, you can also report information by calling
toll-free number 1-800-CALLFBI (225-5324).

Housing and Urban Development (HUD) Office of the Inspector General Hotline
Phone: (800) 347-3735
Fax: (202) 708-4829
Email: hotline@hudoig.gov(link sends e-mail)
Address: HUD OIG Hotline (GFI), 451 7th Street, SW, Washington, DC 20410

PreventLoanScams.org: A project of the Lawyers’ Committee for Civil Rights

Under the Law(link is external)
Website: PreventLoanScams.org(link is external)
Phone: 1-888-995-HOPE

PreventLoanScams.org(link is external) - was launched to

serve as a nationwide clearinghouse for loan modification
scam information on complaints filed, laws and regulations,
and enforcement actions. If you think you’ve been scammed
or approached by a company or individual promising to help
you with your foreclosure, report it today(link is
external).
Federal Trade Commission (FTC): Complaint Assistant
Web Site
(Spanish): https://www.ftccomplaintassistant.gov/Consumer_HomeES.htm
Phone (for complaints against companies, organizations, or business practices): (877)
FTC-HELP
Phone (for complaints about identity theft): (877) ID-THEFT
Email Address (for complaints about spam or phishing): spam@uce.gov(link sends
e-mail)

The Federal Trade Commission collects complaints about fraud,

companies, business practices, identity theft, and episodes
of violence in the media.

Rescue Fraud or fraud related to the Troubled Asset Relief

Program (TARP)

Office of the Special Inspector General for the Troubled Asset Relief Program
Online Form: https://www.sigtarp.gov/Pages/crimetips.aspx
Phone: (202) 622-1419
Mail: Office of the Special Inspector General For The Troubled Asset Relief
Program Hotline, 1801 L St., NW, Washington, D.C. 20220

Retirement Plan Fraud and Abuse

Internal Revenue Service (IRS)

Phone: (410) 962-9547 (not toll-free)
Fax: (410) 962-0132
Email: tegeepsheltercoord@irs.gov(link sends e-mail)
Mail: Internal Revenue Service, EP Tax Shelter Coordinator, 31 Hopkins Plaza,
Room 1542, Baltimore, Maryland 21201

IRS Employee Plans maintains the Abusive Transaction Hotline

that people can use to share information (anonymously, if
preferred) about abusive tax shelters and emerging issues
that may be abusive in retirement plans.

Social Security Fraud

US Social Security Administration (SSA) Fraud Hotline
Online Form: https://oig.ssa.gov/report-fraud-waste-or-abuse/fraud-waste-and-abuse

The SSA National Fraud Hotline provides an avenue for

individuals to report fraud, waste, and abuse within SSA
programs and operations. Additionally, the misuse of a Social
Security number can also be reported.

Student Loan Fraud

U.S. Department of Education, Office of the Inspector General

Phone: 1-800-MIS-USED
Email: oig.hotline@ed.gov (link sends e-mail)
Online Complaint Forms

Anyone suspecting fraud, waste or abuse involving Department

of Education funds or programs should call or write the
Inspector General's Hotline (choose the method of contact
which best suits you):

Send an email message to oig.hotline@ed.gov(link sends

e-mail)

Call the OIG Hotline's toll free number 1-800-MIS-USED. The

Hotline's operating hours are Monday, Wednesday and Friday
9:00 AM until 11:00 AM, Eastern Time; Tuesday and Thursday,
1:00 PM until 3:00 PM, Eastern Time except for holidays.

Complete and submit a Complaint Form

To ensure complete anonymity, download a hardcopy of

the special complaint formcomplete, and mail to:

Inspector General's Hotline

Office of Inspector General
U.S. Department of Education
400 Maryland Avenue, SW
Washington, DC 20202-1500
Tax Fraud

Internal Revenue Service

For noncompliance with tax laws :

Form: http://www.irs.gov/pub/irs-pdf/f3949a.pdf
Mail: Internal Revenue Service, Fresno, CA 93888

For abusive tax promotions and/or promoters :

Form: https://www.irs.gov/pub/irs-pdf/f14242.pdf
Mail: Internal Revenue Service Lead Development Center Stop MS5040 24000 Avila
Road Laguna Niguel, CA 92677
Fax: (949) 389-5083

For unresolved issues :

Taxpayer Advocate Service