Every year the IRS compiles a list of what it considers to be the twelve most common tax-related scams, which it calls the "Dirty Dozen." Each item is accompanied by guidance for taxpayers on how to avoid falling prey, as well as warnings to potential perpetrators about the penalties the scams involve. This year's list includes: 

• Identity theft, which remains an ongoing problem with the IRS. 
• Calls from people impersonating IRS agents, which has been a growing trend over the last few years. 
• Phishing, which is the use of fake websites and emails to trick people into revealing personal information. 
• Return preparer fraud, where dishonest preparers set up shop to steal people's refunds. 
• Hiding money or income offshore so as to reduce or eliminate tax liabilities. 
• Inflated refund claims that try to get more money from the government than is appropriate. 
• Fake charities that try to scam people into giving them donations. 
• Falsely padding deductions to underpay tax and claim larger refunds. 
• Excessive claims for business credits, seen in things like fuel tax and R&D credit scams. 
• Falsifying income to claim credits for which taxpayers otherwise wouldn't qualify. 
• Using abusive tax shelters like improper private annuity trusts and captive insurance companies. 
• Using frivolous tax arguments like "The IRS is not a legitimate government agency" or "income tax violates the 5th amendment."