“The IRS has released its annual “Dirty Dozen” list of tax scams to educate taxpayers about tax and finance fraud — especially identity theft schemes. The outreach effort reminds taxpayers, businesses and tax professionals to watch out for scams, knowing that thieves continuously adjust their pitches. Criminals will always look for new ways to obtain money and personally identifiable information and data.
What’s new on the list this year? Abusive undistributed long-term capital gains claims tied to Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains. Identified schemes involve overstated or fabricated forms tied to organizations that aren’t legitimate investment funds or real estate investment trusts or fake claims falsely linked to real, well-known organizations. Improper claims may result in refund delays, audits, penalties or enforcement action.
Scams Targeting Taxpayers Directly
- Phishing emails, texts, and direct messages
Scammers send IRS‑lookalike messages with urgent language or QR codes directing you to fake websites. Never click unexpected links or attachments. - AI‑enabled IRS impersonation phone calls
Robocalls using voice mimicry and spoofed caller ID may sound real. The IRS does not call first or leave threatening prerecorded messages. - Fake charities
Fraudsters pose as nonprofits to steal donations. Always verify organizations on IRS.gov. - Misleading tax advice on social media
Misinformation encourages fraudulent filings that can result in civil or criminal penalties. - Identity theft during IRS Online Account setup
Avoid third parties who offer assistance creating accounts. Only use IRS.gov. - Bogus self‑employment tax credit promotions
Scammers push inaccurate filings for improper refunds. Use trusted tax professionals. - Ghost preparers
Prepares returns but refuse to sign them — a major red flag. Never sign blank or incomplete returns. - Noncash charitable contribution schemes
Scammers encourage inflated withholding or incorrect forms to generate improper refunds.
Scams Targeting Tax Professionals & High‑Risk Taxpayers
- Spear‑phishing attacks on tax professionals
Malicious emails may appear to be new client inquiries or document requests. Watch for unusual sender addresses, urgent messages, or mismatched links.
Malware campaigns stealing client data
Links or attachments install malware, giving scammers access to systems and previous email threads.
Offer in Compromise (OIC) mills
High‑pressure companies promise impossible results and charge steep fees. Always check eligibility using free IRS tools.
If you get a suspicious message or call:
- Don’t click unexpected links or open attachments.
- Report suspected IRS-related phishing emails or messages at [email protected].
- Visit IRS.gov/identity-theft-central for steps to protect your account.
Visit IRS.gov/SubmitATip to report suspected tax fraud, scams or identity theft. You can use a new online tool to submit information using a smartphone, tablet or computer that consolidates IRS fraud-reporting options into this one location and routes tips to the appropriate IRS office.
And you can always talk to your tax professional, who will help you separate genuine notices from con jobs.
How MCB CPA Firm Can Help You
Learn more about our tax practice, our audit services, our business advisory service or our strategic, smart and wonderfully human team of experts here.
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