The Dirty Dozen Tax Scams: What You Should Know to Protect Your Clients
Author: Susan Harper
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2027 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
Compiled annually, the “Dirty Dozen” lists a variety of common frauds that taxpayers may encounter. Explore the Dirty Dozen tax scams with Susan Harper, Certified Fraud Examiner, and former Internal Revenue Agent of 34 years. With 20 years of instructing CPE courses, Susan will deliver an entertaining and informative discussion to address what these frauds involve. Do not let your clients fall prey to these scammers. Lastly, throughout the course, she will share interesting case stories and the consequences of committing such fraud.
Publication Date: November 2024
Topics Covered
- Phishing
- Smishing
- Aggressive Promoters of Employee Retention Credit (ERC)
- “Helpful” Scammers offering to set up Online Account
- Fuel Tax Credit Claims
- Offer in Compromise Mills
- Fake Charities
- Untrustworthy Tax Preparers
- Social Media Tax Advice
- Spear Phishing Attacks
- High-Income Filer Illegal Tax Schemes
- Bogus Tax Avoidance Strategies
Learning Objectives
- Recognize the Dirty Dozen Tax Scams
- Idenfity how to educate Clients to Avoid Falling Prey to Scammers
- Identify the Consequences of Participating in a Tax Scam
- Identify how to report fraud to the IRS, as well as identity theft
- Identify the IRS publication that relates to recognizing illegal tax avoidance schemes
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
