For more than two decades, the IRS has used its annual ‘Dirty Dozen’ list to warn taxpayers and practitioners about the most pressing scams, compliance risks, and abusive arrangements circulating in the tax landscape. This course takes a deeper look at the 2026 list—examining how today’s schemes compare to those of the past 25 years, identifying legal and regulatory underpinnings, and exploring why certain risks persist or evolve.
Participants will gain actionable insights into emerging fraud trends, digital era threats such as spearphishing and AI enabled scams, and strategies for educating and protecting clients. This session equips practitioners with practical tools to improve due diligence, strengthen client communication, and reduce exposure to IRS scrutiny.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Publication Date: July 2026
Designed For
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 2026 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 major Dirty Dozen categories
- Applying the Dirty Dozen list to strengthen client guidance, onboarding, and risk discussions
- Best practices for helping clients avoid pitfalls and maintain compliance
Learning Objectives
- Describe the purpose and evolution of the IRS Dirty Dozen list over the past 25 years
- Identify key items featured on the 2026 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 prevent compliance failures and avoid penalties
- Integrate lessons from prior and current Dirty Dozen lists into proactive tax planning and advisory practices
Level
Overview
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Annette Nellen
Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San Jose State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, advanced individual taxation, employment tax, ethics, leadership, and tax policy.
Annette chairs the AICPA Digital Assets Tax Task Force and serves on the AICPA Disaster Relief Tax Task Force. She formerly served on the AICPA Tax Executive Committee, including 2.5 years as chair. She was the lead author of the AICPA tax policy concept statement #1, Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals (2001, updated 2017), still in use today. Annette is also active with the tax sections of the ABA, CalCPA and California Lawyers Association. 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 2019, Annette was the recipient of the CLA’s Benjamin F. Miller Award for outstanding achievement and contribution in the field of state and local taxation law. Annette was included in Accounting Today's 2024 List of the Most Influential People in Accounting.
Annette is a regular contributor to Tax Notes State, authoring a column called Moving Forward? She is the author of Bloomberg BNA 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 Ernst & Young and the IRS.