The IRS “Dirty Dozen” list includes: Taxpayer return preparer fraud, hiding offshore accounts, phishing and filing false or misleading forms. If a taxpayer is tricked into taking part in these scams, they must pay any unpaid taxes along with any interest and penalties incurred. If taxpayers suspect fraud, they should report it to the IRS using Form 3949-A, Information Referral. The IRS also wants people to report fraud when it happens, and to address the IRS, Fresno, CA 93888.”]
Source: https://www.cuinfosecurity.com/blogs/dirty-dozen-tax-schemes-to-avoid-p-504