Every year, the Internal Revenue Service publishes its annual “Dirty Dozen” list of tax scams—a roundup of the most common schemes scammers use to exploit taxpayers and abuse the tax system. The goal is simple: help the public recognize emerging threats before they become victims.
This year’s list includes several familiar tactics, as well as a few newer scams that reflect how quickly fraudsters adapt to new technologies and opportunities.
You can find the full IRS posting here: LINK
Old Tactics, New Targets
Many of the scams on the IRS list are repeat offenders. Cybercriminals continue to rely on phishing emails and smishing (SMS text) attacks designed to steal personal and financial information. These messages often impersonate government agencies or financial institutions and attempt to lure recipients into clicking malicious links or providing sensitive data.
Another recurring scam involves fake charities, which tend to surface after natural disasters or during periods when charitable giving increases. Fraudsters exploit people’s generosity by posing as legitimate nonprofit organizations, collecting donations that never reach a real cause.
A New Threat: AI-Enabled IRS Impersonation
One of the newer concerns highlighted this year is the use of artificial intelligence to impersonate the IRS over the phone. Scammers are increasingly combining robocalls, voice-cloning technology, and spoofed caller IDs to make their calls appear authentic.
The IRS emphasizes that it typically contacts taxpayers by mail first, not by unsolicited phone calls. It also does not leave urgent or threatening prerecorded messages demanding immediate action or payment. If someone receives a call claiming to be from the IRS and pressuring them to act quickly, it should be treated with skepticism.
Questionable Tax Strategies and Abusive Schemes
Beyond identity theft and impersonation, the IRS also warned about several abusive tax strategies that promise unrealistic tax benefits.
One area of concern involves non-cash charitable contributions, particularly arrangements that rely on inflated appraisals of donated property. Some schemes use structures like syndicated conservation easements or art donations to claim exaggerated deductions that may not withstand IRS scrutiny.
The agency also flagged schemes that encourage taxpayers to manipulate withholding amounts—sometimes referred to as “other withholding”—to artificially generate larger refunds.
These scams may involve filing incorrect forms that report little or no income while claiming large withholding amounts.
Another example involves misuse of IRS Form 2439, which legitimately allows shareholders of certain investment funds or real estate investment trusts to claim a credit for taxes already paid on undistributed capital gains. In fraudulent schemes, scammers instruct taxpayers to file false claims tied to organizations that are not legitimate funds or trusts, resulting in improper refund requests.
The Ongoing Challenge
Unfortunately, there is no shortage of individuals and organizations attempting to exploit the tax system—or unsuspecting taxpayers. Many scams promise dramatic tax savings or guaranteed refunds, but in reality they can lead to financial losses, identity theft, penalties, or audits.
In a landscape where tax fraud continues to evolve, awareness and verification remain the best defenses. When something sounds too good to be true—or too urgent to question—it’s worth taking a step back and confirming the details before taking action.
For informational and educational purposes only and should not be construed as specific investment, accounting, legal, or tax advice. Certain information is based upon third party data which may become outdated or otherwise superseded without notice. Third party information is deemed to be reliable, but its accuracy and completeness cannot be guaranteed. Neither the Securities and Exchange Commission (SEC) nor any other federal or state agency have ap- proved, determined the accuracy, or confirmed the adequacy of this article.
