|
This publication is provided on the Internal
Revenue Website - IR-2008-88, July 10, 2008
WASHINGTON — The Internal Revenue Service cautions taxpayers
to be on the lookout for a new wave of scams using the IRS name
in identity theft e-mails, or phishing, that have circulated
during the last two months.
In May and June alone, taxpayers reported almost 700 separate
phishing incidents to the IRS. In 2008 so far, taxpayers have
reported about 1,600 phishing incidents to the IRS.
“Taxpayers should take steps to keep their personal
information out of the hands of identity thieves,” said IRS
Commissioner Doug Shulman. “That includes not falling for any of
the phony e-mails or faxes now in circulation pretending to come
from the IRS.”
The most common scams involve tax refunds and, this year,
economic stimulus payments.
Although most of these scams consist of e-mails requesting
detailed personal information, the IRS generally does not send
e-mails to taxpayers, does not discuss tax account matters with
taxpayers in e-mails, and does not request security-related
personal information, such as PIN numbers, from taxpayers.
Refund e-Mail Scam
There are several variations of the refund scam, in which an
e-mail claiming to come from the IRS falsely informs the
recipient that he or she is eligible for a tax refund for a
specific amount. The bogus e-mail instructs the recipient to
click on a link to access a refund claim form. The form requests
personal information that the scammers can use to access the
e-mail recipient’s bank or credit card account.
This notification is phony. The IRS does not send unsolicited
e-mail about tax account matters to taxpayers.
Filing a tax return is the only way to apply for a tax
refund; there is no separate application form. Taxpayers who
wish to find out if they are due a refund from their last annual
tax return filing may use the
Where’s My Refund? interactive application on this Web
site. IRS.gov is the only official IRS Web site.
Economic Stimulus Payments Scam
In this scam, a taxpayer receives an e-mail pretending to
come from the IRS which tells the recipient he or she is
eligible for an economic stimulus payment. The message
recommends direct deposit into the taxpayer’s checking or
savings account. To receive the payment, recipients must click
on a link to complete and submit an online form by a certain
date; otherwise, the e-mail warns, payment may be delayed. The
form requests personal and financial data, including checking or
savings account numbers that the scammers can use to gain access
to the accounts.
In reality, the way members of the public receive their
economic stimulus payment is to file a tax return with the IRS,
not a special form. Additionally, the IRS does not request
personal or financial information via e-mail.
Information on how to obtain an economic stimulus payment may
be found in the
Economic Stimulus Payments Information Center on the this
Web site. For more information on stimulus-related scams, see
IR-2008-11.
Substitute Form 1040 Fax Scam
This scam consists of a cover letter and form that are faxed,
rather than e-mailed. The cover letter is addressed “Dear Valued
Tax Payer (sic)” and appears to be signed by an IRS employee.
The letter says that the IRS is updating its files and that
recipients who supply the requested information will receive a
nominal tax refund. It also states that those who fail to
immediately return the completed form risk additional tax and
withholding. The attached form is labeled a substitute Form 1040
and is titled “Certificate of Current Status of Beneficial Owner
For United States Tax Recertification & Withholding.” It
requests a large amount of detailed personal and financial
information, such as mother’s maiden name (often used in
security screening), bank account numbers, estimated assets and
more. It asks the recipient to sign and fax back the completed
form, as well as a copy of the recipient’s driver’s license and
passport.
The letter, signature and form are all fraudulent. Moreover,
the IRS does not send unsolicited faxes to taxpayers and does
not request such detailed personal and financial information.
This is a variant of earlier scams. For more information, see
news releases
IR-2004-104 and
IR-2004-75.
Company Report Scam
This e-mail appears to come from an IRS.gov e-mail address,
addresses recipients by name and references the company the
recipient works for. These personalized details may convince the
recipient that the e-mail is legitimate. The e-mail says that
the IRS has a report on the company and asks the recipient to
review a copy by clicking on a link to download the report.
However, when the link is clicked, malware is downloaded to the
recipient’s computer.
There are various types of malware, which can hijack a
victim’s computer hard drive to give someone remote access to
the computer, search for passwords and other information and
send them to the scammer, or cause other types of identity theft
or damage.
The IRS does not compile reports on companies or send e-mails
to company staff asking them to review a report. Generally, the
IRS does not send unsolicited e-mails to taxpayers.
Tax Court Scam
In this scam, an e-mail that appears to come from the U.S.
Tax Court contains a petition involving a court case between the
IRS and the recipient. The document instructs the recipient to
download other files. The downloads transfer malware, or
malicious code, to the recipient’s computer.
There are various types of malware, which, for example, can
hijack a victim’s computer hard drive to give someone remote
access to the computer, or can search for passwords and other
information and send them to the scammer.
The truth is that the Tax Court is not e-mailing notices to
anyone who currently has a case before the court. Visit the
court’s Web site at
http://www.ustaxcourt.gov/ for more information. Recipients
are advised to avoid clicking on any links in the e-mail and to
delete the e-mail.
How Scams Work
To lure their victims, phishing scams use the name of a known
institution, such as the IRS, to either offer a reward for
taking a simple action, such as providing information, or
threaten or imply an unpleasant consequence, such as losing a
refund, for failing to take the requested action.
The goal of the scams is to trick people into revealing
personal and financial information, such as Social Security,
bank account or credit card numbers, which the scammers can use
to commit identity theft.
Typically, identity thieves use a victim’s personal and
financial data to empty the victim’s financial accounts, run up
charges on the victim’s existing credit cards, apply for new
loans, credit cards, services or benefits in the victim’s name,
file fraudulent tax returns or even commit crimes. Most of these
fraudulent activities can be committed electronically from a
remote location, including overseas. Committing these activities
in cyberspace allows scammers to act quickly and cover their
tracks before the victim becomes aware of the theft.
People whose identities have been stolen can spend months or
years — and their hard-earned money — cleaning up the mess
thieves have made of their reputations and credit records. In
the meantime, victims may lose job opportunities or may be
refused loans, education, housing or cars.
What to Do
Anyone wishing to access the IRS Web site should type
www.irs.gov into their
Internet address window, rather than clicking on a link in an
e-mail or opening an attachment, either of which may download
malicious code or send the recipient to a phony Web site.
Those who have received a questionable e-mail claiming to
come from the IRS may forward it to the following address:
phishing@irs.gov. Use the
instructions contained in an article on this Web site titled “Protect
Yourself from Suspicious E-Mails or Phishing Schemes.”
Following the instructions will help the IRS track the
suspicious e-mail to its origins and shut down the scam. Find
the article by entering the words “suspicious e-mails” into the
search box in the upper right corner of the page.
Those who have received a questionable telephone call that
claims to come from the IRS may also use the
phishing@irs.gov mailbox
to notify the IRS.
The IRS has issued previous warnings on scams that use the
IRS name to lend the scam legitimacy. More information on
identity theft, phishing and telephone scams using the IRS name,
logo or spoofed (copied) Web site is available this Web site.
Enter the terms “phishing,” “identity theft” or “e-mail scams”
into the search box in the upper right corner of the page.
Related Information:
|