The Internal Revenue Service (IRS) says aggressive, threatening actions from scam artists have been occurring nationwide during the early weeks of the 2015 tax season. These calls top the agency’s “Dirty Dozen” list of scams.

The top tax scams are:

1. Phone Scams: Criminals are calling certain groups, including retirees, with threats of police arrest, license revocation and other things. (The IRS never calls about taxes owed or to demand immediate payment without first having mailed a bill.)
2. Phishing: Fake emails are being sent and phony websites are being established with the intent of stealing personal information. The IRS says it will not send an email about a tax bill or a refund “out of the blue.”
3. Identify Theft: Criminals use stolen Social Security numbers to file fraudulent returns. Never give personal information over the phone to unsolicited calls from strangers.
4. Return Preparer Fraud: Each tax season, dishonest tax preparers set up shop to perpetrate refund fraud, identity theft and other scams. Always ask to see a preparer’s IRS Preparer Tax Identification Number (PTIN).
5. Offshore Tax Avoidance: Hiding assets offshore can lead to significant tax penalties and even criminal prosecution.
6. Inflated Refund Claims: Be wary of anyone promising an inflated tax refund, asking you to sign a blank return or charging fees based on the percentage of a refund.
7. Fake Charities: Groups of fraudsters are masquerading as charitable organizations to attract donations.
8. Hiding Income With Fake Documents: Avoid any tax preparer who even suggests falsifying documents to reduce tax bills or inflate a refund.
9. Abusive Tax Shelters: These schemes are often very complex and use the secrecy of foreign jurisdictions and credit or debit cards from offshore financial institutions to evade taxes.
10. Falsifying Income to Claim Credits: Scam artists may talk victims into inventing income to erroneously claim tax credits, which could result in a large tax bill for the victim.
11. Excessive Claims for Fuel Tax Credits: Erroneously claiming fuel tax credits to claim a bigger tax refund can also result in a large tax bill.
12. Frivolous Tax Arguments: Claims about how to avoid paying taxes are usually not only wrong, but have been thrown out of court when challenged.

Source: "IRS Completes the ‘Dirty Dozen’ Tax Scams for 2015," Internal Revenue Service,
February 9, 2015.