Tip: Dirty Dozen - 2026

For years I have written about tax scams.  I have in part also reviewed the many scams that the IRS has discussed over the years.

Some years ago, the IRS started issuing an annual statement of what the IRS considered to be the top dozen scams.  Hence, the article “Dirty Dozen tax scams for 2026.”

The following is a summary of these key areas of danger noted by the IRS.

Succinctly stated, the pitfalls include the following:

1. IRS impersonation by email and text (phishing + smishing)

2. AI-enabled IRS impersonation by phone (robocalls, voice mimicry, spoofed caller ID). 

3. Fake charities. 

4. Misleading tax advice on social media. 

5. Identity theft involving IRS Online Account access. 

6. Abusive undistributed long-term capital gains claims

7. Bogus “Self-Employment Tax Credit” promotion

8. Ghost preparers. 

9. Non-cash charitable contribution schemes

10. Overstated withholding schemes (fabricated wage/withholding data). 

11. Spear-phishing and malware campaigns targeting tax professionals. 

12. Aggressive or misleading Offer in Compromise marketing (“OIC mills”)

Most of the scams are self-explanatory.  This may not be true with #8, the Ghost Preparers.  These are folks that say they prepared  your return, but they will not sign the return.  They usually also do not have a preparer number that they need to use with the IRS.

The #11 item is where the scamer tries to gain tax information about clients that a professional has in company files.  In turn, they then try to use that information to scam clients and others.

The IRS cautions that this time of year these ploys are common.  If you have questions or are not certain as to a potential scam, reach the IRS.  The IRS stated in their recent release on scams:

“How to protect yourself and what to do if you get a suspicious message or call

• Don’t click unexpected links or open unexpected attachments.

• If you get a suspicious IRS-related call, hang up. The IRS provides guidance on what to do next, including how to report scams.

• To report suspected IRS-related phishing emails or messages, send them to phishing@irs.gov and follow IRS reporting instructions.

• If you think your tax identity has been compromised, visit IRS.gov/idtheft for steps to protect your account and recover.

  
  

Report abusive tax schemes and suspicious activity

The IRS encourages taxpayers, tax professionals, and the public to report suspected tax fraud, scams, identity theft, or other tax-related wrongdoing by visiting IRS.gov/SubmitATip.

The new online tool allows individuals to confidentially submit information using a smartphone, tablet, or computer. It consolidates IRS fraud-reporting options into one location and routes tips to the appropriate IRS office.

Prompt reporting helps protect taxpayers”

For more information see: IR-2026-30, March 5, 2026

By

Dr. Mark Lee Levine, Professor, University of Denver