The Dirty Dozen: 
Tax Scams, 
Schemes & Cons 
June 28, 2005
Overview 
• What are the most common scams 
- How to identify them 
• What the IRS is doing to combat 
them 
- Civil and criminal enforcement 
efforts 
• How to report a suspected fraud 
The Dirty Dozen 
1. Trust Misuse 
2. Frivolous Arguments 
3. Return Preparer Fraud 
The Dirty Dozen 
4. Credit Counseling Agencies 
5. “Claim of Right” Doctrine 
6. “No Gain” Deduction 
The Dirty Dozen 
7. Corporation Sole 
8. Identity Theft 
9. Abuse of Charitable 
Organizations and Deductions 
The Dirty Dozen 
10. Offshore Transactions 
11. Zero Return 
12. Employment Tax Evasion 
Update on Other Scams 
• Four scams removed 
- Slavery reparations 
- Improper home-based businesses 
- Americans with Disabilities Act 
- EITC 
Enforcement Resources 
• Civil Enforcement Activities 
• Criminal Enforcement 
Activities 
How to Report Suspected Fraud 
• Call 1-800-829-0433 
• Mail letter to Service Center 
• Visit an IRS Taxpayer 
Assistance Center 
Additional Information 
• www.irs.gov 
- Newsroom 
- Related Topics 
• IRS Keyword: 
Fraud 
- Tax Fraud Alerts 
- Available in 
Spanish 
Questions?