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OBAMA
Most Recent Scams
IRS-Impersonation Telephone Scam
An aggressive and sophisticated phone scam targeting taxpayers, including recent immigrants, has been making the rounds throughout the country. Callers claim to be employees of the IRS, but are not. These con artists can sound convincing when they call. They use fake names and bogus IRS identification badge numbers. They may know a lot about their targets, and they usually alter the caller ID to make it look like the IRS is calling.

Victims are told they owe money to the IRS and it must be paid promptly through a pre-loaded debit card or wire transfer. If the victim refuses to cooperate, they are then threatened with arrest, deportation or suspension of a business or driver’s license. In many cases, the caller becomes hostile and insulting.
Or, victims may be told they have a refund due to try to trick them into sharing private information.
If the phone isn't answered, the scammers often leave an “urgent” callback request.
Note that the IRS will never: 1) call to demand immediate payment, nor will the agency call about taxes owed without first having mailed you a bill; 2) demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe; 3) require you to use a specific payment method for your taxes, such as a prepaid debit card; 4) ask for credit or debit card numbers over the phone; or 5) threaten to bring in local police or other law-enforcement groups to have you arrested for not paying.

For more details on this ongoing scam, see:
IR-2014-105, Scam Phone Calls Continue; IRS Unveils New Video to Warn Taxpayers
Special Edition Tax Tip 2014-18, Five Easy Ways to Spot a Scam Phone Call
IR-2014-84, Scam Phone Calls Continue; IRS Identifies Five Easy Ways to Spot Suspicious Calls
IR-2014-81, IRS Repeats Warning about Phone Scams
Special Edition Tax Tip 2014-17, IRS Updates Phone Scams Warning
IR-2014-53, IRS Reiterates Warning of Pervasive Telephone Scam
Special Edition Tax Tip 2014-10, IRS Renews Phone Scam Warning
IR-2013-84, IRS Warns of Pervasive Telephone Scam
Email Phishing Scam: "Update your IRS e-file"
The IRS has been alerted to a new email phishing scam. The emails appear to be from the IRS and include a link to a bogus web site intended to mirror the official IRS web site. These emails contain the direction “you are to update your IRS e-file immediately.” The emails mention USA.gov and IRSgov (without a dot between "IRS" and "gov"), though notably, not IRS.gov (with a dot). Don’t get scammed. These emails are not from the IRS.
Taxpayers who get these messages should not respond to the email or click on the links. Instead, they should forward the scam emails to the IRS at [email protected]. For more information, visit the IRS's Report Phishing web page.
The IRS does not initiate contact with taxpayers by email to request personal or financial information.
Tax Scams
Don't fall victim to tax scams. Remember — if it sounds too good to be true, it probably is.
Some of the other recent scams the IRS has seen include:
IR-2014-39, IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service
IR-2014-16, IRS Releases the “Dirty Dozen” Tax Scams for 2014; Identity Theft, Phone Scams Lead List
IR-2014-5, Watch Out for Tax Scams as Filing Season Opening Nears
IR-2013-90, IRS Warns Consumers of Possible Scams Relating to Relief of Typhoon Victims
IR-2013-33, Don’t Fall Prey to the 2013 Dirty Dozen Tax Scams
IR-2012-23, IRS Releases the Dirty Dozen Tax Scams for 2012
IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
IR-2011-39, Don’t Fall Prey to the 2011 Dirty Dozen Tax Scams
Education is the best way to avoid the pitfalls of these “too good to be true” tax scams. For more information, see:
Tax Scams — How to Report Them
Criminal Investigation's Tax Fraud Alerts
Phony Arguments
No matter how some things are sliced, they're still baloney. If someone tells you that you don't have to pay taxes, check out The Truth About Frivolous Tax Arguments. This IRS.gov exclusive addresses some of the more common false legal arguments made by those opposed to compliance with the federal tax laws. Each contention is briefly explained, followed by a discussion of the legal authority that rejects the contention. The second section deals with frivolous arguments encountered in collection due process cases. The final section illustrates penalties imposed on those pursuing frivolous cases.
IR-2014-51, IRS Debunks Frivolous Tax Arguments,  includes numerous recently decided cases that demonstrate that the courts continue to regard such arguments as illegitimate.
IR-2011-23, IRS Debunks Frivolous Tax Arguments, highlights the issue and possible penalties.
IR-2004-41 describes the increasingly strong penalties the courts have imposed from March 2003 to March 2004 on taxpayers who pursued frivolous cases to delay IRS collection actions.
IR-2003-28 details penalties the Tax Court imposed from April 2001 until early March 2003 for making frivolous Collection Due Process arguments.
Identity Theft Scams
The IRS has issued several consumer warnings about the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers’ financial information in order to steal their identity and assets. Scamsters will use the regular mail, telephone, fax or email to set up their victims. When identity theft takes place over the Internet (email), it is called phishing.
The IRS does not initiate taxpayer communications through email. Unsolicited email claiming to be from the IRS, or from an IRS-related component such as EFTPS, should be reported to the IRS at [email protected].
Additionally, clicking on attachments to or links within an unsolicited email claiming to come from the IRS may download a malicious computer virus onto your computer.
Learn more about identity theft.
Learn how to protect your personal information.
You may also report instances of IRS-related phishing attempts and fraud to the Treasury Inspector General for Tax Administration at 1-800-366-4484.
Reporting Tax-Related Schemes, Scams, Identity Theft and Fraud
To report the various types of tax-related illegal activities, refer to our chart explaining the types of activity and the appropriate forms or other methods to use.  
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[***] GUJARATI
Most Recent Scams
IRS-Impersonation Telephone Scam
An aggressive and sophisticated phone scam targeting taxpayers, including recent immigrants, has been making the rounds throughout the country. Callers claim to be employees of the IRS, but are not. These con artists can sound convincing when they call. They use fake names and bogus IRS identification badge numbers. They may know a lot about their targets, and they usually alter the caller ID to make it look like the IRS is calling.

Victims are told they owe money to the IRS and it must be paid promptly through a pre-loaded debit card or wire transfer. If the victim refuses to cooperate, they are then threatened with arrest, deportation or suspension of a business or driver’s license. In many cases, the caller becomes hostile and insulting.
Or, victims may be told they have a refund due to try to trick them into sharing private information.
If the phone isn't answered, the scammers often leave an “urgent” callback request.
Note that the IRS will never: 1) call to demand immediate payment, nor will the agency call about taxes owed without first having mailed you a bill; 2) demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe; 3) require you to use a specific payment method for your taxes, such as a prepaid debit card; 4) ask for credit or debit card numbers over the phone; or 5) threaten to bring in local police or other law-enforcement groups to have you arrested for not paying.

For more details on this ongoing scam, see:
IR-2014-105, Scam Phone Calls Continue; IRS Unveils New Video to Warn Taxpayers
Special Edition Tax Tip 2014-18, Five Easy Ways to Spot a Scam Phone Call
IR-2014-84, Scam Phone Calls Continue; IRS Identifies Five Easy Ways to Spot Suspicious Calls
IR-2014-81, IRS Repeats Warning about Phone Scams
Special Edition Tax Tip 2014-17, IRS Updates Phone Scams Warning
IR-2014-53, IRS Reiterates Warning of Pervasive Telephone Scam
Special Edition Tax Tip 2014-10, IRS Renews Phone Scam Warning
IR-2013-84, IRS Warns of Pervasive Telephone Scam
Email Phishing Scam: "Update your IRS e-file"
The IRS has been alerted to a new email phishing scam. The emails appear to be from the IRS and include a link to a bogus web site intended to mirror the official IRS web site. These emails contain the direction “you are to update your IRS e-file immediately.” The emails mention USA.gov and IRSgov (without a dot between "IRS" and "gov"), though notably, not IRS.gov (with a dot). Don’t get scammed. These emails are not from the IRS.
Taxpayers who get these messages should not respond to the email or click on the links. Instead, they should forward the scam emails to the IRS at [email protected]. For more information, visit the IRS's Report Phishing web page.
The IRS does not initiate contact with taxpayers by email to request personal or financial information.
Tax Scams
Don't fall victim to tax scams. Remember — if it sounds too good to be true, it probably is.
Some of the other recent scams the IRS has seen include:
IR-2014-39, IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service
IR-2014-16, IRS Releases the “Dirty Dozen” Tax Scams for 2014; Identity Theft, Phone Scams Lead List
IR-2014-5, Watch Out for Tax Scams as Filing Season Opening Nears
IR-2013-90, IRS Warns Consumers of Possible Scams Relating to Relief of Typhoon Victims
IR-2013-33, Don’t Fall Prey to the 2013 Dirty Dozen Tax Scams
IR-2012-23, IRS Releases the Dirty Dozen Tax Scams for 2012
IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
IR-2011-39, Don’t Fall Prey to the 2011 Dirty Dozen Tax Scams
Education is the best way to avoid the pitfalls of these “too good to be true” tax scams. For more information, see:
Tax Scams — How to Report Them
Criminal Investigation's Tax Fraud Alerts
Phony Arguments
No matter how some things are sliced, they're still baloney. If someone tells you that you don't have to pay taxes, check out The Truth About Frivolous Tax Arguments. This IRS.gov exclusive addresses some of the more common false legal arguments made by those opposed to compliance with the federal tax laws. Each contention is briefly explained, followed by a discussion of the legal authority that rejects the contention. The second section deals with frivolous arguments encountered in collection due process cases. The final section illustrates penalties imposed on those pursuing frivolous cases.
IR-2014-51, IRS Debunks Frivolous Tax Arguments,  includes numerous recently decided cases that demonstrate that the courts continue to regard such arguments as illegitimate.
IR-2011-23, IRS Debunks Frivolous Tax Arguments, highlights the issue and possible penalties.
IR-2004-41 describes the increasingly strong penalties the courts have imposed from March 2003 to March 2004 on taxpayers who pursued frivolous cases to delay IRS collection actions.
IR-2003-28 details penalties the Tax Court imposed from April 2001 until early March 2003 for making frivolous Collection Due Process arguments.
Identity Theft Scams
The IRS has issued several consumer warnings about the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers’ financial information in order to steal their identity and assets. Scamsters will use the regular mail, telephone, fax or email to set up their victims. When identity theft takes place over the Internet (email), it is called phishing.
The IRS does not initiate taxpayer communications through email. Unsolicited email claiming to be from the IRS, or from an IRS-related component such as EFTPS, should be reported to the IRS at [email protected].
Additionally, clicking on attachments to or links within an unsolicited email claiming to come from the IRS may download a malicious computer virus onto your computer.
Learn more about identity theft.
Learn how to protect your personal information.
You may also report instances of IRS-related phishing attempts and fraud to the Treasury Inspector General for Tax Administration at 1-800-366-4484.
Reporting Tax-Related Schemes, Scams, Identity Theft and Fraud
To report the various types of tax-related illegal activities, refer to our chart explaining the types of activity and the appropriate forms or other methods to use.  
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SCAMERS
IRS Releases Dirty Dozen Tax Scams
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The Internal Revenue Service (IRS) releases an annual list of the top 12 tax scams, aptly named the “Dirty Dozen.” Not surprisingly, tax identity theft topped the list. This doesn’t mean that the IRS is not aggressively addressing the issue. In 2012, for the first time the IRS implemented 12 different identity theft filters to screen for tax-related identity theft returns and have expanded that number to more than 80 in 2013.

The IRS Law Enforcement Assistance Program for identity theft expanded to all 50 states in 2013, helping law enforcement to gather tax return data they need in order to investigate and prosecute tax identity theft crimes. They’ve also reduced the amount of fraudulent refunds issued, increased criminal investigations and doubled the size of their identity theft task force. Despite these efforts tax identity theft remains a significant problem, making it the dirtiest of the Dirty Dozen tax scams this year. Without further ado, we will summarize the top 5 tax scams below and offer our own insight as well.

1.  Identity Theft: Tax-related identity theft occurs when someone uses your Social Security Number and other identifying information to file a fraudulent return with the IRS usually claiming they are owed refunds. This can be very frustrating to victims because it often takes longer than six months in order to prove to the IRS you are in fact who you say you are, get your authentic return processed, and receive any owed refund. The best way to avoid tax-related identity theft is simply to file your tax return before a criminal has a chance to. This way, they will get the duplicate filing notice from the IRS instead of you.

2. Pervasive Telephone Scams: This is a relatively simple scam. Criminals will call a potential victim and pretend that they are IRS representatives. They will usually use scare tactics to force the potential victim to give up their personal information or to send money in order to pay taxes owed. An easy way to avoid this scam is to simply hang up and call back the IRS at a telephone number listed on their website. This way, you know you are talking to the IRS and can give them any required personal information.

3. Phishing: Phishing is the process by which a criminal will send a fake, but genuine looking email purportedly from the IRS to the victim or create a fake website that looks like a legitimate IRS related site. These are then used to get the target victim to divulge their personal information, making them think they are giving said information to an official IRS email or website. The IRS does not typically request any personal information over email, so alarm bells should go off as soon as you see such an email. As for fraudulent websites, remember that the URL for any IRS webpage always starts with www.irs.gov. If you come across any fraudulent email or website, immediately delete the email and exit the browser and run your anti-virus software.

4. False Promises of “Free Money” from Inflated Refunds: This scam is accomplished by criminals posing as experienced tax professionals promising exorbitantly large refunds. Instead of getting you that large refund you were hoping for, they will use your information to commit fraud in your name and potentially file fraudulent returns. Essentially, if it sounds too good to be true it probably is. When hiring a tax professional, always be very careful to ensure they have a good reputation and can be trusted with your personal information.

5. Return Preparer Fraud: Similar to the False Promises scam, this one actually involves real tax preparers. Despite the fact that they are actual tax professionals who don’t need to commit fraud in order to earn money, they will use your information to obtain fraudulent refunds in your name or commit other fraud using your personal information. This is another instance where you have to really vet your tax preparer and ensure that he or she will adequately protect your personal information.

"IRS Releases Dirty Dozen Tax Scams" was written by Sam Imandoust, Esq., CIPP, CIPA. He serves as a legal analyst for the Identity Theft Resource Center. We welcome you to post/reprint the above article, as written, giving credit to the author and linking back to the original posting.
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