IRS Dirty Dozen Warns of Scams Targeting Taxpayers and Tax Professionals
The IRS Dirty Dozen List for 2026 has been released. The list details common schemes fraudsters use to dupe unsuspecting taxpayers. As well, these scams can target professionals who handle tax returns.
Topping the IRS Dirty Dozen: Phishing and Smishing
Phishing and smishing is when scammers send emails, direct messages (DMs), and texts that appear to be from the IRS. These text often use scary language to intimidate recipients into complying before thinking. They may contain QR codes or other links that direct taxpayers to fake IRS websites. Once there, these websites try to get personal information. Or, the links may install malicious software on a taxpayer’s personal device or computer.
AI-Enabled IRS Phone Impersonations
Increasingly, scammers are employing AI to make robocalls with spoofed caller IDs to appear legitimate. Such calls may demand immediate payment, sometimes threatening arrest. An important reminder: the IRS generally contacts taxpayers by mail first and does not leave urgent, threatening prerecorded messages.
Identity Theft Involving IRS Online Account Access
Criminals may attempt to use stolen personal information to gain unauthorized access to a taxpayer’s IRS online account. Or they may pose as helpers to collect sensitive information during account setup. Taxpayers should create their account directly through IRS.gov and should not rely on unsolicited third parties offering assistance.
The Rest of the IRS Dirty Dozen
- Fake Charities: Fraudsters exploiting disasters and tragedies to collect donations and personal data.
- Misleading Social Media Advice: Viral “tax hacks” that push taxpayers to file false returns or claim ineligible credits.
- Abusive Capital Gains Claims: Fabricated claims using Form 2439 for refundable credits on undistributed capital gains.
- Bogus “Self-Employment Tax Credit”: Promotions misleading ineligible individuals into filing for a nonexistent broad credit.
- Ghost Preparers: Unscrupulous tax preparers who refuse to sign returns or provide a Preparer Tax Identification Number (PTIN).
- Non-Cash Charitable Schemes: Inflated appraisals of donated property, such as art or syndicated conservation easements.
- Overstated Withholding Schemes: Reporting zero income but inflating “other withholding” amounts to manufacture large refunds.
- Professional Spear-Phishing: Cyberattacks targeting tax pros with malware-laced “new client” emails to steal sensitive client data.
- Offer in Compromise (OIC) “Mills”: High-pressure firms overpromising tax debt settlement for “pennies on the dollar” for high fees.
If you have any doubts, or if something sounds too good to be true, don’t fall into a trap. Contact the IRS directly, or consult with your accountant. You can report suspicious IRS-related emails directly to phishing@irs.gov.
Links
Use this IRS link to learn more about how to report fraud.
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