The scams may take place through e-mail, fax or phone. When they take place via e-mail, they are called "phishing" scams.
This is important to note: The IRS will NEVER contact anyone via e-mail or phone callrequesting personal information. Any correspondence from the IRS will always be via mail and the official letters are easy to verify by all the contact information the IRS includes with the letter.
Here is a sample of some of the more common scams:
- In a new scam, both a form and cover letter, supposedly from the IRS, are faxed to people with instructions to fax the completed form back to the number contained in the form. The letter says that the IRS requires an update of the recipient's tax information and promises to deposit a nominal tax refund to the recipient's bank account in return. The form is a "substitute and recertification" Form 1040, titled "Certificate of Current Status of Beneficial Owner For United States Tax Recertification & Withholding." The form requests detailed personal and financial information, such as mother's maiden name and bank account and PIN numbers, that can be used to steal the identity and access the bank accounts of anyone who responds to this scam. In reality, there is no such form and the IRS does not ask taxpayers to provide the type of information specified on the form.
- In another new phishing scam, an e-mail purporting to come from the IRS advises taxpayers they can receive $80 by filling out an online customer satisfaction survey. In addition to standard customer satisfaction survey questions, the survey requests the name and phone number of the participant and also asks for credit card information.
- A bogus IRS letter and Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding) asked non-residents to provide personal information such as account numbers, PINs, mother's maiden name and passport number. The legitimate IRS Form W-8BEN, which is used by financial institutions to establish appropriate tax withholding for foreign individuals, does not ask for any of this information.
Source: HARTASSOCIATE.com (Tax Specialists)