Tax News

IRS warns of evolving threats as scammers sharpen their tactics

Each year, the IRS publishes its “Dirty Dozen” list—a roundup of the most dangerous and fast-evolving tax scams targeting individuals, businesses, and tax professionals. The 2026 list underscores a troubling trend: scammers are becoming more sophisticated, more technologically advanced, and more aggressive. Released in coordination with the Security Summit and National Slam the Scam Day, this year’s list is a reminder that vigilance is essential not just during filing season, but all year long.

1. IRS Impersonation via Email and Text

Phishing and smishing remain top threats. Fraudsters send messages that look official—sometimes even using QR codes—to lure taxpayers into entering personal information on fake IRS sites. These links may also install malware or ransomware.

2. AI-Enhanced Phone Scams

Robocalls, spoofed caller ID, and AI-generated voices make phone scams harder to detect. The IRS stresses that it does not call demanding immediate payment or threatening arrest.

3. Fake Charities

Scammers exploit disasters and tragedies by creating fraudulent charities. Only donations to IRS-recognized tax-exempt organizations are deductible.

4. Misleading Social Media Tax Advice

Viral “tax hacks” often encourage filing false information or claiming credits you don’t qualify for—leading to audits, penalties, and delayed refunds.

5. Identity Theft Targeting IRS Online Accounts

Criminals attempt to access IRS Online Accounts using stolen personal data or by posing as helpers during account setup. Taxpayers should only create accounts directly through IRS.gov. .

6. Abusive Undistributed Long-Term Capital Gains Claims

New to the list this year, the IRS is seeing fabricated or overstated Form 2439 claims tied to fake or misrepresented investment funds and real estate trusts.

7. Bogus “Self-Employment Tax Credit” Promotions

Scammers push nonexistent or misrepresented credits to generate improper refunds. Many taxpayers do not qualify, and the IRS is reviewing these claims closely.

8. Ghost Preparers

A ghost preparer completes a return but refuses to sign it or provide a PTIN. This is a major red flag, and taxpayers remain legally responsible for what’s filed.

9. Non-Cash Charitable Contribution Schemes

Inflated appraisals—often involving art or conservation easements—promise to dramatically reduce tax liability. The IRS warns that it can hold refunds while verifying claims.

10. Overstated Withholding Schemes

Scammers encourage taxpayers to inflate withholding amounts on various forms to manufacture refunds. These claims trigger verification delays and potential penalties.

11. Spear-Phishing Targeting Tax Pros

“New client” or “document request” emails may contain malicious links designed to steal client data or access systems. Tax professionals remain prime targets.

12. Misleading Offer in Compromise Marketing

“Offer-in-Compromise (OIC) mills” aggressively market unrealistic promises to wipe out tax debt while charging high fees. Taxpayers can check eligibility using free IRS tools instead.

How Taxpayers Can Protect Themselves

• Don’t click unexpected links or open suspicious attachments.
• Hang up on threatening or urgent IRS-related calls.
• Report phishing attempts to phishing@irs.gov.
• If you suspect tax identity theft, visit IRS.gov/idtheft for next steps.>
• Report abusive schemes through the IRS’s online tip submission tool.