The IRS published its 2026 Dirty Dozen tax scam list on March 5 and for the first time named AI-enabled IRS impersonation as a rising threat. The agency warned taxpayers about robocalls using voice mimicry, spoofed caller ID, phishing and fake charities and urged reporting of suspicious IRS-related communications.

On March 5, 2026 the Internal Revenue Service posted IR-2026-30, its annual Dirty Dozen list identifying the top tax scams to watch during filing season and spotlighting a new and accelerating risk: AI-enabled IRS impersonation. The IRS described schemes that combine robocalls, synthetic voice mimicry and caller ID spoofing to convincingly impersonate IRS agents, often paired with phishing or smishing links and pressure tactics demanding immediate payment. The release reiterated familiar threats such as fake charities, employment credit fraud, and identity-theft-related filings, and provided practical guidance on recognizing red flags: unsolicited threats of arrest, demands for untraceable payment methods, and requests for personal financial information. The agency encouraged taxpayers to verify communications using IRS.gov resources, report suspicious contacts to the Treasury Inspector General for Tax Administration and the FTC, and to consult tax professionals before responding to high-pressure demands. The announcement emphasizes that technological advances in AI make impersonation scams more convincing, requiring greater vigilance by individuals and tax professionals alike.