A new scam in the “dirty dozen”

The IRS has released their list of the “dirty dozen” tax-related scams that taxpayers should be on the lookout for, tempting ideas to be avoided.  The newest scam is the abuse of Form 2439, which allows shareholders of certain investment funds or real estate trusts to claim a refundable credit for taxes that were paid by the fund on undistributed capital gains.  The schemes involve overstated or fabricated claims, and are sometimes linked to real organizations to help make the sale.  Improper claims may lead to enforcement actions.

            The top twelve scams for 2026 are:

            1. Impersonating the IRS by email or text;

            2. Impersonating the IRS by telephone, through robocalls and sometimes using artificial intelligence;

            3. Fake charities;

            4. Misleading tax advice on social media;

            5. Identity theft involving IRS Online Account access;

            6. Abusive capital gains claims, as noted above;

            7. Bogus “self-employment tax credit” promotions;

            8. Ghost tax preparers who refuse to sign a tax return (the taxpayer remains responsible);

            9. Non-cash charitable contribution schemes;

            10. Overstated withholding schemes;

            11. Spear-phishing (identity theft aimed at tax preparers);

            12. Aggressive or misleading offer in compromise (OIC) marketing.  The IRS provides free online tools for determining OIC eligibility.

(March 2026)

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