The Internal Revenue Service released its 2026 Dirty Dozen list on March 5, warning taxpayers about a dozen tax‑related scams, including IRS impersonation phishing and smishing amplified by AI voice and robocall techniques. The advisory reiterates that the IRS will not call to demand crypto or immediate payment and urges reporting of suspicious contacts.

The IRS issued its annual Dirty Dozen advisory for the 2026 filing season on March 5, calling attention to twelve tax scams that pose heightened risk to taxpayers and tax professionals. The list singles out IRS impersonation attacks delivered via phishing, smishing and increasingly through AI‑generated voice and robocall impersonations, abusive undistributed long‑term capital gains claims, ghost preparers who take refunds and disappear, and targeted spear‑phishing campaigns aimed at tax preparers. The advisory provides concrete reporting guidance, reminds taxpayers that the IRS does not demand immediate payment by crypto or over the phone, and directs victims to established complaint channels for potential restitution and enforcement follow‑up. By flagging emerging tactics such as AI voice deepfakes and scaled robocall operations, the IRS seeks to prepare both individual filers and professional preparers to recognize red flags, verify communications via official channels, and report fraudulent approaches promptly to mitigate losses and support investigations.