With the 2024 filing season winding to a close, the IRS is rolling out its annual ‘Dirty Dozen’ list of the “worst of the worst” scams taxpayers, business owners, and tax practitioners should be aware of. The latter group is, of course, not paying attention right now but will no doubt find this information useful when they can finally pop their heads up to get some air (thoughts and prayers to you all).
Some of this year’s winners are repeats from last year and of course Employee Retention Credit claims made an appearance.
Here’s the list so far, we’ll update as the rest of the list is released.
- IR-2024-91, Dirty Dozen: Beware of Offer in Compromise ‘mills’ that falsely claim their services are necessary to resolve IRS debt
- IR-2024-89, Dirty Dozen: IRS warns about false Fuel Tax Credit claims; taxpayers should be wary of scammers, heightened review
- IR-2024-87, Dirty Dozen: IRS warns taxpayers to stay away from ‘helpful’ scammers offering to set up an Online Account
- IR-2024-85, Dirty Dozen: Beware of aggressive promoters who dupe taxpayers into making questionable Employee Retention Credit claims; risks continue for small businesses, special withdrawal program remains available
- IR-2024-84, IRS kicks off annual Dirty Dozen with warning about phishing and smishing scams
OK, we know what phishing is. WTF is smishing?
Smishing: A text or smartphone SMS message where scammers often use alarming language such as, “Your account has now been put on hold,” or “Unusual Activity Report,” with a bogus “Solutions” link to restore the recipient’s account. Unexpected tax refunds are another potential lure for scam artists.
Not mentioned is the ever-popular USPS/UPS/DHL/carrier pigeon “package undeliverable” message. Be careful clicking on links from unexpected senders.
We’ve also seen #TaxTwitter reporting they’re getting blown up by this specific email this year, an email that is only slightly odd compared to the very odd, typo-laden scam emails from stranded United States servicemen and newly rich royalty we’re used to. Kindly get a real job, Janet.
Not today Satan pic.twitter.com/Lzj2zzuA39
— Matthew J. Cordes, EA (@cordes_tax) March 27, 2024
While you’re here, you may want to review the 2023 Dirty Dozen. Just because something fell off the list doesn’t mean it’s no longer a concern, only that a worse concern popped up on the IRS’ radar.
- Employee Retention Credit claims
- Phishing and smishing
- Online account help from third-party scammers
- False Fuel Tax Credit claims
- Fake charities
- Unscrupulous tax return preparers
- Social media: Fraudulent form filing and bad advice
- Spearphishing and cybersecurity for tax professionals
- Offer in Compromise mills
- Schemes aimed at high-income filers
- Bogus tax avoidance strategies
- Schemes with international elements
Stay safe out there.
