Tax season brings more than deadlines – it brings scammers. The Internal Revenue Service has just released its annual Dirty Dozen list for 2026, spotlighting the most dangerous tax scams targeting individuals and businesses this year. The list features a brand-new entry – a capital gains fraud scheme involving Form 2439 – alongside 11 familiar threats that continue to cost taxpayers millions.
Virtue CPAs, an Atlanta-based accounting, tax, valuation, and advisory firm, is issuing this advisory to help clients and the broader business community recognize these threats and take steps to protect themselves before it is too late.
New for 2026: Form 2439 Capital Gains Fraud
The IRS has flagged a significant rise in fabricated or inflated filings of Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains. This form allows shareholders of certain investment funds or real estate investment trusts (REITs) to claim a refundable credit for taxes paid on undistributed capital gains.
Identified schemes involve overstated or completely fabricated Form 2439 claims, including claims falsely tied to well-known organizations that are not legitimate investment funds or REITs. This new scheme replaces the fuel tax credit scam that appeared on the list in prior years.
“If you receive a Form 2439 that you were not expecting, do not include it on your return without first consulting a qualified CPA,” said a spokesperson for Virtue CPAs. “The IRS is actively investigating these claims and filing a fraudulent form – even unknowingly – can result in penalties and delays.”
The Complete 2026 IRS Dirty Dozen List
1. New: Form 2439 Capital Gains Fraud
Fabricated or inflated claims for undistributed long-term capital gains credits, sometimes falsely linked to well-known companies.
2. Phishing and Smishing
Fake emails and text messages impersonating the IRS, often containing QR codes or malicious links designed to steal personal and financial data.
3. AI-Powered Phone Scams
Sophisticated robocalls using voice mimicry and spoofed caller IDs to impersonate IRS agents. The IRS initiates contact by mail, not by phone.
4. Fake Charities
Fraudulent organizations that exploit natural disasters and tragedies to solicit tax-deductible donations. Always verify charity status through IRS.gov.
5. Bad Tax Advice on Social Media
Viral posts promoting nonexistent credits or refund tricks that lead to delayed returns, audits, and penalties.
6. Identity Theft Targeting IRS Online Accounts
Criminals using stolen personal information to access taxpayer IRS online accounts or posing as helpers during account setup.
7. Bogus Self-Employment Tax Credit Claims
Promoters push credits that most filers do not qualify for. Incorrect claims trigger audits and financial penalties.
8. Ghost Tax Preparers
Preparers who refuse to sign returns or provide a Preparer Tax Identification Number (PTIN). Taxpayers remain legally responsible for unsigned returns.
9. Inflated Noncash Charitable Contributions
Schemes inflating the value of donated property such as artwork or conservation easements to generate oversized deductions.
10. Overstated Withholding Schemes
Fraudulent advice to inflate reported wage withholding amounts on returns to claim larger refunds. The IRS cross-checks all withholding data.
11. Spear-Phishing Targeting Tax Professionals
Targeted emails sent to CPAs and businesses disguised as client requests or document sharing, containing malicious attachments or links.
12. Aggressive Offer in Compromise Marketing
Companies that overpromise tax debt settlements and charge excessive fees. The IRS provides free eligibility tools on its website.
How Taxpayers Can Protect Themselves
The IRS warns that while tax scams spike during filing season, they occur throughout the year. Virtue CPAs recommends the following precautions:
- Never act on unsolicited calls, texts, or emails claiming to be from the IRS.
- Always verify unexpected tax forms with your CPA before filing.
- Create your IRS online account directly through IRS.gov – never through a third-party link.
- Rely on qualified tax professionals, not social media, for tax advice.
- Ensure your tax preparer signs your return and provides a valid Preparer Tax Identification Number (PTIN).
- Report suspected scams to the IRS at phishing@irs.gov or the Treasury Inspector General.
Scammers get more sophisticated every year, but the fundamentals of protection remain the same – work with a CPA you trust, question anything unexpected, and never rush a tax decision under pressure.
Don’t Wait Until It’s Too Late
Tax scams do not just target the careless – they target the busy, the overwhelmed, and anyone filing under pressure. A single fraudulent form, a convincing phishing email, or bad advice from a social media post can lead to IRS penalties, frozen refunds, and months of complications.
The good news? Every one of these scams is preventable with the right guidance. At Virtue CPAs, our tax professionals monitor every IRS update, review every filing for red flags, and ensure your returns are accurate, compliant, and protected.
Whether you have received a suspicious tax form, need a second opinion on your return, or simply want a trusted CPA in your corner this filing season – schedule a consultation with Virtue CPAs today.
📞 Call: (678) 952-9001
🌐 Visit: www.virtuecpas.com
✉️ Email: info@virtuecpas.com
