What Is the IRS ‘Dirty Dozen’?
Every year, the IRS publishes a list of the top scams and frauds that taxpayers should look out for. In 2026, several new schemes have emerged, including abusive undistributed long-term capital gains claims tied to Form 2439. (irs.gov)
Other included scams and highlights:
- Phony charitable deductions and inflated appraisals. (irs.gov)
- Misleading tax advice via social media (“self-employment tax credit” promotions, etc.). (irs.gov)
- Ghost preparers—preparers who refuse to sign or provide a valid Preparer Tax Identification Number. (irs.gov)
Who’s At Risk
- Individuals unfamiliar with complex forms like Form 2439 may unwittingly make improper claims.
- Taxpayers in vulnerable groups, including low-income earners, older adults, or non-native English speakers, may be targeted by fraudulent preparers or misleading online content.
- Tax professionals themselves must be vigilant about their own compliance and client advocacy.