IRS Dirty Dozen - Annual List of Scams and Schemes

Overview

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. 

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Regulator 

 

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Learning Objectives

  • Identify the main categories of IRS-related scams
  • Identify the red flags and behavioral markers of deceptive communications
  • Discuss the risks posed by tax misinformation, targeted cyberattacks, and predatory service providers
  • Assess the structure and warning signs of abusive tax schemes
  • Apply IRS guidance, due diligence principles, and security protocols
  • Respond appropriately to suspected fraud or suspicious tax activity 


Designed For:

CPAs, EAs, and finance and tax professionals at any level of their career


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Course Information

Adding additional credit may change exam requirements.

Advanced Preparation: None