Here are five scams from the 2010 Dirty Dozen list every taxpayer should be aware of this summer:


The Internal Revenue Service issues a list of the top 12 tax scams each year — known as the Dirty Dozen.

Here are five scams from the 2010 Dirty Dozen list every taxpayer should be aware of this summer:

Phishing: Phishing is a tactic used by scam artists to trick unsuspecting victims into revealing personal or financial information in an electronic communication. Regardless of how official this email may look and sound, the IRS never initiates unsolicited email contact with taxpayers about their tax issues. If you receive an email that you suspect is a phishing attempt or directs you to an imitation IRS website, forward it to the IRS at phishing@irs.gov. Return preparer fraud: Dishonest tax return preparers can cause trouble for taxpayers who fall victim to their ploys. To increase confidence in the tax system, the IRS is requiring all paid return preparers to register with the IRS, pass competency tests and attend continuing education. Hiding income offshore: Taxpayers have tried to avoid or evade U.S. income tax by hiding income in offshore banks and brokerage accounts. IRS agents continue to develop their investigations of these offshore tax avoidance transactions using information gained from more than 14,700 voluntary disclosures received last year. Abuse of charitable organizations and deductions: The IRS continues to observe the misuse of tax-exempt organizations. The IRS also continues to investigate various schemes where donations are highly overvalued or the organization receiving the donation promises that the donor can purchase the items back at a later date at a price the donor sets. Frivolous arguments: Promoters of frivolous schemes encourage people to make unreasonable and outlandish claims to avoid paying the taxes they owe. If a scheme seems too good to be true, it probably is.

For the full list of 2010 Dirty Dozen tax scams or to find out how to report suspected tax fraud, visit www.irs.gov.