There are a variety of tax scams that occur every tax season. Here's a list of three of the most common tax scams for 2012, according to Fox Business.
Identity theft: As a result of increasing concerns about identity theft, the IRS is beefing up its internal reviews to catch fraudulent returns before refunds are distributed, according to Fox Business.
Identity theft scams are some of the most complicated cases the IRS deals with, because thieves are getting more intellectual with their schemes, according to Fox Business. These scam artists are using a taxpayer's personal information and identity to file a tax return and get a refund. If taxpayers get a notice from the IRS inquiring as to why they filed two tax returns, or get a CP2000 letter saying they didn't include W2 wages from an employer they've never heard of, then the taxpayer's identity may have been taken.
If this happens to you, go to the Special Identity Theft page.
Phishing: Phishing scams are generally committed through a spontaneous email or a fake website that pretends to be a real one, in order to get people to give out personal and financial information, according to Fox Business. The IRS will never instigate contact with taxpayers. People should never click on links in unsolicited emails that suggest a big refund is coming.
Return preparer fraud: More than half of all tax payers in the U.S. plan to use a tax professional to do their income tax returns, according to the IRS. Most tax professionals are trustworthy, but there are some that aren't, according to Fox Business. Electronic filing has made it easy to change the taxpayer's bank account number to the preparer's bank account number before the electronic file is processed.
Tax preparer's now must have a Preparer Tax identification number on the taxpayer's copy of the tax return, according to Fox Business.