For over 20 years the Internal Revenue Service has made a spring announcement of its Dirty Dozen list of scams and schemes. This course reviews the items on the 2024 Dirty Dozen list, explaining the nature of these schemes and their impact on taxpayers and tax professionals. You will see that the IRS is focused on fraud associated with certain highly promoted activities (CRATs, foreign treaties, captive insurance companies, and monetized installment sales), consumer-related fraud, and activities typically engaged in by high-net-worth individuals.