Most of these tax scams involve either directed phishing email campaigns, or more frequently, calling individuals and claiming to be the IRS or a collection agency hired by the IRS. For the novice scammer or hacker, there are a number of online hacker forums on the Darkweb where criminals provide information and answer questions about how to best exploit these seasonal opportunities. The success rate of tax-season scams is highest when an individual or criminal organization targets immigrants, green card holders, small business owners, or individuals who are either new taxpayers under the age of 25 or over 60 years old.”]
Source: https://www.csoonline.com/article/3268189/the-darkweb-and-taxes-be-aware-of-scams-this-season.html