The list is part of the Security Summit initiative and coincides with National Slam the Scam Day (March 5), aimed at raising awareness about tax fraud and identity theft during filing season.
According to IRS CEO Frank J. Bisignano, scammers continuously adapt their tactics, making vigilance essential for taxpayers and professionals alike.
Key scams highlighted in the 2026 list
- IRS impersonation scams via email or text (phishing and smishing), often using alarming messages or QR codes linking to fake IRS websites.
- AI-enabled phone scams, including robocalls, voice mimicry, and spoofed caller IDs pretending to be the IRS.
- Fake charities exploiting disasters or tragedies to solicit fraudulent donations.
- Misleading tax advice on social media, promoting viral “tax hacks” that lead to improper refunds and penalties.
- Identity theft involving IRS Online Accounts, where criminals attempt to gain unauthorized access using stolen personal data.
- NEW for 2026: abusive undistributed long-term capital gains claims, involving fabricated or inflated claims using Form 2439.
- Bogus “self-employment tax credit” promotions encouraging improper refund claims.
- Ghost tax preparers who prepare returns but refuse to sign them or provide a PTIN.
- Inflated non-cash charitable contributions, including schemes involving art or conservation easements.
- Overstated withholding schemes, where taxpayers are encouraged to falsify wage or withholding information to generate refunds.
- Spear-phishing and malware attacks targeting tax professionals.
- Misleading Offer in Compromise marketing (“OIC mills”) charging high fees while overpromising results.