The Internal Revenue Service is urging taxpayers – and tax preparers – to remain on alert against what it calls “emerging scams” as filing season nears.

The scams, which surface on email, text, over the phone or through the mail, are present all year but tend to become more common as tax season picks up in January and February. Often, these schemes use current events to trick taxpayers or, in another common scam aimed at tax preparers, thieves pose as potential new clients by email or over the phone with hopes of obtaining access to company systems. Successful attempts to get this type of information means fraudsters can try filing fake tax returns to get a refund.

“Identity thieves are relentless and use a variety of techniques,” IRS Commissioner Danny Werfel said. “With people anxious to receive the latest information about a refund or other issues during tax season, scammers will regularly pose as the IRS, a state tax agency or others in the tax industry. People should be incredibly wary about unexpected messages that can be an elaborate trap by scam artists, especially during filing season.”

Phony communications are the most common forms of the scams. The messages arrive in a variety of ways – including unsolicited text or email – and include:

• Phishing – This is an email sent by scammers claiming to come from the IRS or another legitimate organization, such as state tax authorities or a financial firm. The email lures the victims into the scam by a variety of ways, including enticing victims with a phony tax refund or frightening them with false legal or criminal charges for tax fraud.
• Smithing – Smishing is a text or smartphone SMS message that uses the same technique as phishing. Scammers get the recipient’s attention by using language such as “Your account has now been put on hold,” or “Unusual Activity Report” with bogus links to restore the account. Unexpected tax refunds are another potential target for scam artists.

How to spot a scam

The IRS generally initiates contact through regular mail, meaning you shouldn’t be getting an unexpected message by email, text or social media regarding a bill or tax refund. You should never click on any links in the unsolicited messages.

You should also be wary of messages that appear to be from friends or family but are most likely stolen or compromised email or text accounts from someone they know. If you get a message like this, confirm with the sender by another method such as a phone call to a known number, not one provided in an email or text.

You should also watch for some common signs you may be the victim of identity theft, including:

• Receiving an unsolicited tax transcript in  the mail
• Receiving an unrequested Employer Identification Number.
• Receiving W-2′s from an unknown employer.
• Getting a notice or an email from a tax preparation company that confirms access to an existing online account; disables an existing online account; or confirms a new online account.

Getting a letter from the IRS during a year that the taxpayer didn’t earn income or a tax return hadn’t been filed is another warning sign. In this situation, an identity thief may have submitted a tax return in the honest taxpayer’s name. In this situation, where the taxpayer didn’t earn money or file a return, look out for messages about:

• Additional tax owed
• A refund was offset because of a balance due
• Collection actions have been taken

Think you’ve been a victim of a tax scam? You can see more on what to do here.