Watch Out for Scammers Using Phishing or Smishing Email and Text Messages

Each year, the IRS releases its “Dirty Dozen” of common tax-related scams. For 2025, the category related to email phishing scams may be of particular relevance to local governments and their employees. The IRS describes these scams as follows:

• Phishing is an email sent by fraudsters claiming to come from the IRS. The email lures the victims into the scam with a variety of ruses such as enticing victims with a phony tax refund or threatening them with false legal or criminal charges for tax fraud.
• Smishing is a text or smartphone SMS message where scammers often use alarming language such as, "Your account has now been put on hold," or "Unusual Activity Report," with a bogus "Solutions" link to restore the recipient's account. The promise of unexpected tax refunds is another potential tactic used by scam artists.

This IRS news release, dated February 27, 2025, as well as guidance on where to report attempted scams can be viewed on the IRS website.

A more general IRS Dirty Dozen link – which includes 2025 and prior year information can be viewed on the IRS website.

Date this Avoiding Pitfall was most recently published: 12/12/2025