The IRS urges you to choose your tax professional carefully in response to reports from last year describing unscrupulous preparers. In some cases, these preparers were instructing their clients to make individual shared responsibility payments directly to that preparer. In some cases, this was happening even though the taxpayer had Medicaid or other health coverage. Under this circumstance, the taxpayer didn’t need to make the shared responsibility payment at all. In some parts of the country, unscrupulous return preparers were targeting taxpayers with limited English proficiency and, in particular, those who primarily speak Spanish.

Most people don’t owe the payment at all because they have health coverage or qualify for a coverage exemption. However, if you owe a payment, remember that it should be made only with your tax return or in response to a letter from the IRS.  The payment should never be made directly to an individual or return preparer.

Preparers who inappropriately ask for direct payment use a variety of invalid reasons that include:

• telling individuals that they must make an individual shared responsibility payment directly to the preparer because of their immigration status
• promising to lower the payment amount if the client pays it directly to the preparer
• demanding money from individuals who are exempt from the individual shared responsibility payment

If you are not a U.S. citizen or national, and are not lawfully present in the United States, you are exempt from the individual shared responsibility provision and do not need to make a payment. For this purpose, an immigrant with Deferred Action for Childhood Arrivals (DACA) status is considered not lawfully present and therefore is exempt. You may qualify for this exemption even if you have a social security number.

If you believe you have been targeted by an unscrupulous preparer or you have been financially affected by a tax return preparer’s misconduct or improper tax preparation practices, you can report it to the IRS on Form 14157, Complaint: Tax Return Preparer.

You can use our Interactive Tax Assistant tool – Am I required to make an Individual Shared Responsibility Payment? to help determine if you qualify for an exemption or owe the payment.

Choose a Tax Preparer Carefully

The vast majority of tax professionals provide honest, high-quality service. However, the IRS encourages taxpayers to avoid dishonest and unscrupulous preparers by choosing their preparer wisely. To help, the IRS offers a new, online, searchable public directory of tax preparers who currently hold professional credentials recognized by the IRS or certain other qualifications.

For information on choosing a preparer, filing a complaint about an unscrupulous preparer, or using the new directory, see our Choosing a Tax Professional page on IRS.gov.

Find out more about the tax-related provisions of the health care law atIRS.gov/aca.

Using tax preparation software is the easiest way to file a complete and accurate tax return. Visit the E-File Options page on IRS.gov for information.

Founder of Globacom Dr. Mike Adenuga, Jr. is the second richest Nigerian in the world.  Mr. Alhaji Aliko Dangote is the first richest Nigerian in the world and the richest black billionaire for 2015 in the world.  When I started writing about the top eleven black billionaires he was the first blog, so go back and read about him.  Globacom is a multinational telecommunications carrier base in Lagos, Nigeria.  At present this company spans over four countries in West Africa:  Nigeria, The Republic of Benin, Ghana and Côte d’Ivoire.

Dr. Adenuga also runs Conoil Producing, the first Nigerian company to strike oil in commercial quantities in the early 1990s. Today it is Nigeria’s largest oil exploration company.  Conoil Producing has grown from Nigeria’s number one marketer to becoming an intimidating force in the petroleum industry.  Mike earned his first million selling lace and distributing Coca-Cola Products at the age of 26.  Dr. Adenuga is now worth $4.2 billion dollars and is the world’s third richest billionaire n the world. He has invested $1 billion dollars in submarine cable connecting Nigeria to the rest of the world.

So let’s take a sneak peek at this man’s world.  Dr. Adenuga, Jr. is simply in his own world – eccentric, strange and unusual.  He will not play second fiddle to anyone.  Mike rules his world and dominates his environment.  You can find him still working in his office at 2am and if you are large and in charge at one of his companies he expects the same work ethic from you.  Don’t be shocked if you get a call on one of his late night or early morning (depending how you look at it) work sessions and you are expected to come into the office.  All of his calls and mail goes through someone else before he takes a call or reads mail.

Even though Dr. Adenuga is a true workaholic he does sponsor events like the Glo Slide & Bounce.  the outstanding entertainment includes PSquare, Wizkid, Flavour plus others well known artists.  The Slide & Bounce concert will be held in 11 locations across the country: Ikeja, Ikorodu, Egbeda, Surulere and Victoria Island in Lagos; Ibadan; Port Harcourt; Abeokuta; Ijebu Ode; Benin and Abuja.  Mike also launched literacy writing competition named Glo Literature Prize for Undergraduate Students.  Believe it or not he rarely attends any of his events.  When he does go to an event he doesn’t smile he talks to no one, no matter how important you are, he doesn’t eat or drink anything and he is always surrounded by his bodyguards.  So what puts a smile on this mans face?  How does he relax?  He enjoys Chinese food and Champagne. He also loves his women busty and full figured.  Don’t take that literally! Dr, Mike Adenuga, Jr. is married with children.