Posted by & filed under Accounting Principles, All Articles, Fraud Accounting, Managerial Accounting.

In an effort to remind taxpayers to use caution during tax season and protect themselves against a wide range of schemes, the IRS compiled a variety of common scams that taxpayers can encounter at any point during the year, but which are expected to increase during peak filing season this Spring.

1. Who criminally prosecutes such scams?
2. What are the characteristics of telephone scams, where callers claim to be from the IRS?
3. At the beginning of 2012, the IRS reopened the Offshore Voluntary Disclosure Program (OVDP). What is this? Briefly describe its role in collecting taxes.

IRS Staff (2014). IRS Releases the “Dirty Dozen” Tax Scams for 2014; Identity Theft, Phone Scams Lead List. Feb. 19, 2014 (Retrievable online at;-Identity-Theft,-Phone-Scams-Lead-List)