IRS “Dirty Dozen” List Includes Additional Warnings for Taxpayers During the 2025 Tax Season

Last month we discussed some guidance and warnings that the Internal Revenue Service (IRS) has issued for the 2025 tax season. The IRS recently issued another list of warnings for taxpayers. While this list focuses primarily on scams targeting taxpayers, it also includes some warnings that taxpayers need to keep in mind to avoid submitting false and fraudulent returns. Learn more from Boston tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

Key Warnings for Taxpayers from the IRS' “Dirty Dozen” List

Each year the IRS publishes a list that it calls the “Dirty Dozen.” According to the IRS, this is a list of tax scams “that threaten [taxpayers’] tax and financial information.”

However, several of the scams on the IRS' “Dirty Dozen” list can also cause taxpayers to file false and fraudulent returns. As the IRS makes clear, falling victim to a tax scam is not an excuse for underreporting or underpaying a taxpayer’s federal income tax liability. With this in mind, here are some of the IRS' key warnings for 2025:

Bad Social Media Advice

The IRS describes the risk of relying on bad advice published on social media as a “growing concern in 2025.” As the IRS explains, “[s]ocial media platforms routinely circulate inaccurate or misleading tax information, including . . . TikTok where people share wildly inaccurate tax advice.” As a taxpayer, it is critical to ensure that you are relying on sound and custom-tailored advice, and this means consulting either a professional tax preparer or an experienced Boston tax lawyer.

Fake Charities

While taxpayers often can reduce their federal income tax liability by deducting their charitable contributions, this is only an option when contributions are made to qualifying charities. According to the IRS, “[b]ogus charities are a perennial problem that can intensify whenever a crisis or natural disaster strikes . . . . [and] charitable donations only count if they go to a qualified tax-exempt organization recognized by the IRS.”

Bogus Self-Employment Tax Credit

“Social media advice continues to circulate about a non-existent ‘Self-Employment Tax Credit’ that’s misleading taxpayers into filing false claims.” There is no such thing as a “Self-Employment Tax Credit” under the federal tax system. While the IRS suggests that this may be an inaccurate reference to the pandemic-era Employee Retention Credit (which remains available until April 15, 2025, for the 2021 tax year), self-employed individuals generally are not eligible to claim this credit for themselves.

Ghost Tax Return Preparers

A perennial concern for the IRS, the IRS is once again warning of “ghost tax return preparers” in 2025. These are tax preparers who do not sign their clients’ federal returns. Along with refusing to sign clients’ returns, the IRS also identifies “charging a fee based on the size of the refund” as a red flag when choosing a tax preparer to assist with your annual tax filings.

Request a Call with Boston Tax Lawyer Kevin E. Thorn

If you have questions or concerns about facing IRS scrutiny in 2025, Boston tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group, can help. To request a confidential consultation, call us at 617-692-2989 or contact us confidentially online today.