DO YOU KNOW ABOUT THE IRS ‘DIRTY DOZEN’?

Ever heard of the IRS “Dirty Dozen”?  If you don’t know about this list, you should!  Scams of all types – phishing, identity theft, cyber security threats, and the like – are becoming more advanced and prevalent every day.

To help U.S. citizens stay vigilant in the safety of their personal information – both online, and off – the Internal Revenue Service tracks prevalent, tax-related scams, and elevates the worst of them to their “Dirty Dozen” list.  The list includes scams that are targeted at tax payers, tax professionals, and financial institutions.

Here at ATLAS, we encourage our clients to periodically review the IRS “Dirty Dozen,” not only for awareness, but to help YOU recognize the worst of the scams, so you can prevent the fraudulent attacks as much as possible when (not if) you are targeted.

WHERE CAN I FIND THIS LIST?

First, a friendly reminder to always, only visit www.IRS.gov – never use IRS.com, as it is not the true IRS website.  You will know you are visiting a government run, monitored, and updated website, if the website extension ends “.gov.”  Only true, verified, government entities are allowed to use a “.gov” website domain, ensuring you will not only experience a higher level of security on the website, but also an assurance that the information provided is true, accurate, and timely, according to the U.S. government agency represented.

To view the IRS 2025 “Dirty Dozen”, click here. https://www.irs.gov/newsroom/dirty-dozen.

Listed below are each of the current tax scam on the 2025 IRS “Dirty Dozen” list, with some context and tips to help you stay ahead of the scammers.

THE 2025 DIRTY DOZEN (2025, IRS)

1. Email Phishing Scams – Fraudulent communication posing as a tax organization to gather personal and financial information and commit identity theft.  /  Tip: The IRS never contacts taxpayers through email, text, or social media regarding billing or tax refunds.
2. Bad Social Media Advice – Wrong or misleading tax information.  /  Tip: Only follow trusted social media advice from organizations like the IRS and ATLAS CPA’s & Advisors!
3. IRS Individual Online Account Help from Scammers – Third parties offering to help a taxpayer set up their IRS Online Account to steal private information.  /  Tip: There is no need to get help from a third party. The IRS makes the online account process user-friendly and has a robust call center from 7 AM to 7 PM Monday-Friday to ensure that users questions are answered timely.
4. Fake Charities – Scammers posing as a charitable organization to steal money and personal information from victims.  /  Tip: The IRS gives out deductions (for taxpayers who itemize their deductions) on tax returns when donations are made to organizations who are recognized by the IRS as “tax-exempt”. If you are looking to claim a donation deduction, ensure the charity is tax-exempt.
5. False Fuel Tax Credit Claims – Taxpayers were misled to think they were eligible for the Fuel Tax Credit – which only applied for off-highway business and farming purposes. Claims from tax return preparers and promoters (in person and online) delivered wrong information, leading taxpayers to make an incorrect tax claim.
6. Credits for Sick Leave and Family Leave – Incorrect claims for a credit offered to self-employed taxpayers during the pandemic in 2020 and 2021.
7. Bogus Self-Employment Tax Credit – False advertising on social media about claiming a fake tax credit.  /  Tip: If you believe that you are eligible for a tax credit, reference this page on IRS.gov to verify all necessary qualifications. https://www.irs.gov/credits-and-deductions
8. Improper Household Employment Taxes – Taxpayers adding fake household employees on a return to claim refunds for fraudulent sick and family medical leave wages.  /  Tip: If you are a tax preparer, ensure your clients are presenting true information (to the best of your ability) to mitigate these errors as a tax professional.
9. The Overstated Withholding Scam – Encouragement on social media to get taxpayers to present false financial information and get a bigger tax refund.  /  Tip: Present accurate and true information. If you don’t, you may incur big fines and/or penalties (sometimes jail time) from the IRS.
10. Misleading Offers in Compromise – The IRS has an “Offer in Compromise (OIC) Program” that helps taxpayers settle federal tax debts. However, you must meet qualifications to become eligible. There are false claims online about this program confusing taxpayers.  /  Tip: Click this link to see the qualifications needed to utilize the program’s offer. https://irs.treasury.gov/oic_pre_qualifier/
11. Ghost Tax Return Preparers – Tax preparers who refuse to sign returns with their IRS Preparer Tax Identification Number (PTIN) – as this is required by law.  /  Tip: The IRS informs us that sometimes these preparers charge a fee based on refund size. Look for these signs to know when a tax preparer may not be a professional. ATLAS CPA’s & Advisors do not go against the tax law. Work with us to have your information presented to the IRS correctly and securely.
12. New Client Scams and Spear Phishing – Targets tax professionals due to scammers masking as a ‘new client’ through emails with malicious content.

Thank you to Patricia Backer, our Senior Manager of ATLAS Certified Payroll, Inc., for providing assistance with this blog. ATLAS Certified Payroll is located in Akron, Ohio. Click here to learn about ACP.