IRS Releases 2026 “Dirty Dozen” List of Tax Scams

Last week, the Internal Revenue Service (“IRS”) announced its annual Dirty Dozen list of tax scams. The Dirty Dozen lists twelve of the most prevalent scams that, in the IRS’s estimation, represent the most significant threats to tax and financial information of taxpayers, businesses, and tax professionals. The IRS has annually compiled such a list for more than two decades.

Notably, this year’s list includes the following:

• IRS impersonation by email and text – scammers engaged in this scam send emails, messages, and texts that appear to be from the IRS that direct taxpayers to fake IRS websites and prompt them to enter personal information. The IRS reminds taxpayers to never click any unsolicited communication claiming to be from the IRS.
• AI-enabled IRS impersonation – while fake IRS phone scams have long existed, the increased prevalence of AI has contributed to the evolution and sophistication of such calls, including spoofed caller ID to appear legitimate. The IRS reminds taxpayers that it generally will contact them by mail first and that it does not leave urgent, threatening messages, call to demand immediate payment, or threaten arrest. Further, the IRS urges taxpayers not to rely on AI generated responses or answers to complex tax questions.
• Fake charities – scammers posing as fake charities target taxpayer funds and personal information, often exploiting tragedies and disasters. The IRS reminds taxpayers that they can check if an organization is a qualified tax-exempt charitable organization recognized by the IRS by using the search feature on the IRS’s websites: Tax Exempt Organization Search | Internal Revenue Service
• Misleading tax advice on social media – social media-driven misinformation and disinformation remains a widespread problem as viral posts touting “tax hacks” can lead taxpayers to file returns with false information or claim credits they don’t qualify for. The IRS urges taxpayers to follow advice from the IRS, trusted tax professionals, and other reputable sources.
• Non-cash charitable contribution schemes – some scammers promote schemes whereby appraisals of donated property are inflated to eliminate or reduce tax liability. The IRS warns taxpayers not to file returns with incorrect information.
• Aggressive or misleading Offer in Compromise marketing (“OIC mills”) – while the Offer in Compromise program is a valuable tool for eligible taxpayers to resolve tax debts with the IRS, “OIC mills” often target taxpayers by overpromising results and charging high fees to ineligible taxpayers.

The full 2026 list, and resources for how taxpayers can report scams, can be found here: Dirty Dozen tax scams for 2026: IRS reminds taxpayers to watch out for dangerous threats | Internal Revenue Service