Each filing season for more than 20 years, the Internal Revenue Service has made a spring announcement of its Dirty Dozen list of scams and schemes—a concise, high-priority alert about the most prevalent tax scams facing individuals, businesses, and tax professionals. This course reviews the items on the 2026 Dirty Dozen list and is designed for taxpayers and tax professionals alike. It reflects the behaviors, schemes, and enforcement emphasis the IRS has placed at the top of its risk list for 2026.