As Tax Day rapidly approaches, the IRS recently released it’s annual “Dirty Dozen” list of tax scams (https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats).  Whether you have a complicated income tax return or a straightforward tax filing, these warnings are applicable to all taxpayers.  Below is a highlight of a few of the key scams to beware of, along with some practical solutions:

1. IRS Impersonation: Scammers send urgent communications, via email or text message, appearing to be an IRS agent. They will utilize alarming language and messages may contain QR codes and links to fake IRS websites to trick victims into verifying their account or claiming a refund.  Last year, the IRS reported hundreds of these impersonators, many of which installed ransomware or malware on personal devices.

Don’t click on unsolicited links or open attachments claiming to be from the IRS.  If you receive a message that is suspicious, forward it to [email protected].  If you are filing your taxes yourself, use only your verified IRS.gov account.

2. AI-Enabled Phone Scams: Phone scams have become increasingly common, and increasingly complex, and technical. Scammers use voice mimicry aided by AI, spoof caller IDs, and generate robo-calls to appear legitimate.

Remember: the IRS will almost always contact taxpayers by mail first and will never demand immediate payment or threaten arrest over the phone.  If you receive a threatening or urgent phone call claiming to be from an IRS agent, hang up immediately.  In addition, do not rely on AI-generated answers for complex tax answers; there are nuances that many chat programs will miss and tax advice is specific to the individual taxpayer.

3. Identity Theft and IRS Online Account Access: Criminals will utilize stolen personal information to gain access to IRS accounts or pretend to be “helpers.”

Make sure that you create your IRS account through the IRS.gov website, enable multi-factor authentication for it and other logins, and use strong and unique passwords.

4. Abusive Undistributed Long Term Capital Gain Claims: The 2026 version of the IRS Dirty Dozen list includes a new tax scam, involving overstated or fabricated claims on Form 2439 – Notice to Shareholder of Undistributed Long-Term Capital Gains, which reports undistributed long-term capital gains from a regulated investment company or a real estate investment trust (REIT). Promoters pitch these offerings as refundable credit opportunities for taxes paid on undistributed capital gains, but take caution, as improper claims can trigger refund delays, penalties, and audits.

Be skeptical of promoters offering tax credits tied to undistributed gains from unfamiliar funds.  Verify that any organization claiming to be a REIT or a regulated investment company is legitimate.

5. Non-Cash Charitable Contribution Schemes: Be wary of inflated appraisals of donated property, especially syndicated conservation easements and art, which remain a focus of IRS auditing.

Promoters will often promise to eliminate or significantly reduce tax liability by claiming deductions that may exceed the asset’s true value.  It is important to ensure that you have a qualified independent appraisal for any property donated to charity.

6. Misleading Tax Advice on Social Media: Viral posts on platforms such as Instagram, TikTok, and YouTube often promote “tax hacks” or “tax tricks” that encourage taxpayers to claim credits they don’t necessarily qualify for, invent business income, or file returns with incorrect information. These schemes can lead to refund delays, audits, and even civil/criminal penalties.

Treat tax advice found on social media with a healthy level of skepticism.  It is important to verify eligibility for credits and deductions and discuss strategies with a qualified tax professional.

The tax attorneys at Lasher are available to meet with you to discuss any tax questions that you may have.