For over 20 years, the IRS has called attention to scams and cautions in the tax world by the annual release of its “Dirty Dozen” list. This webinar reviews the current year’s list and compares it to prior years to see what has changed in terms of tax problems. The items are explored further to understand the legal underpinning, nature of any scams, and how to avoid getting into the problems and helping clients steer clear of such problems. Tips for incorporating these tips and cautions into compliance and planning activities is covered.
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Who Should Attend
Practitioners looking to understand and appreciate key IRS warning to taxpayers and practitioners and how to best use the information in serving clients.
Topics Covered
- History and purpose of the IRS Dirty Dozen initiative
- Comparative review of scams appearing on lists from the past 25 years
- Deep dive into 2027 Dirty Dozen items and why they were selected
- Digital era scam risks: phishing, spearphishing, identity theft, and AI‑enhanced schemes
- Legal foundations and IRS enforcement priorities tied to key Dirty Dozen categories
- Applying the Dirty Dozen list to support client services and risk discussions
Learning Objectives
- Describe the purpose and evolution of the IRS Dirty Dozen list over the past 25 years
- Identify key items featured on the 2027 Dirty Dozen list and evaluate their implications for compliance and risk
- Analyze recurring scam patterns, including digital era threats such as phishing, spearphishing, and AI‑driven schemes
- Apply the Dirty Dozen list as a practical client education tool to avoid losses from scams and tax shelters
- Integrate lessons from prior and current Dirty Dozen lists into proactive tax planning and advisory practices
Level
Overview
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Annette Nellen
Annette Nellen, CPA, CGMA, Esq., is a professor at San Jose State University. Her courses include tax research, taxation of property transactions, taxation for accounting majors, and financial accounting.
Annette chairs the AICPA Digital Asset Tax Task Force and is a member of the AICPA SALT Committee. She formerly served on the AICPA Tax Executive Committee, including 2 ½ years as chair. In 2023 she was appointed to the IRS Advisory Council (IRSAC) and served as the IRSAC chair for 2024 and was reappointed for a 4th year. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. In June 2023, she was awarded the Sid Kess Award for Excellence in Continuing Education. She is the recipient of the 2026 CalCPA Distinguished Service Award. Annette was named one of the Top 100 Most Influential People in Accounting for 2024 and 2025 by Accounting Today.
Annette is a regular contributor to Tax Notes State, and is the author of Bloomberg Tax Portfolio #533, Amortization of Intangibles. She is co-author and co-editor of four tax textbooks from Cengage. Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform. She maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com). Prior to joining SJSU in 1990, Annette was with EY and the IRS.