On September 22, 2016, the Internal Revenue Service and its Security Summit partners issued an alert to taxpayers and tax professionals to be on guard against fake emails purporting to contain an IRS tax bill related to the Affordable Care Act.
The IRS has received numerous reports around the country of scammers sending a fraudulent version of CP-2000 notices for tax year 2015. Generally, the scam involves an email that includes the fake CP-2000 as an attachment.
The CP-2000 is a notice commonly mailed to taxpayers through the United States Postal Service. It is NEVER sent as part of an email to taxpayers.
Some indicators of this scam are:
- These notices are being sent electronically.
- The CP-2000 notices appear to be issued from an Austin, Texas address.
- The underreported issue is related to the Affordable Care Act (ACA) requesting information regarding 2014 coverage.
- The payment voucher lists the letter number as 105C.
- The fraudulent CP-2000 notice includes a payment request that the taxpayer mail a check made out to "I.R.S." to the "Austin Processing Center" at a Post Office Box address. This is in addition to a "payment" link within the email itself.
- The IRS DOES NOT initiate contact with taxpayers by email or through social media platforms.
- The IRS will never request a check made payable to "I.R.S.". ALL tax payments (including penalties & interest) are made payable to "United States Treasury".
- This IRS will NEVER require payment via pre-paid debit cards, iTunes® Gift Cards, etc.
IRS impersonation scams take many forms: threatening telephone calls, phishing emails and demanding letters. Learn more at Reporting Phishing and Online Scams Reporting Phishing and Online Scams.
If you receive this scam email, you may forward it to firstname.lastname@example.org@irs.gov and then delete it from your email account. DO NOT OPEN THE ATTACHMENT OR CLICK ANY LINKS!
Taxpayers who receive a notice or letter can view explanations and images of common correspondence on IRS.gov at Understanding Your IRS Notice or Letter Understanding Your Notice or Letter.
To determine if a CP-2000 notice you received in the mail is real, see the Understanding Your CP-2000 Notice Understanding Your CP-2000 Notice, which includes an image of a real notice.
About the CP-2000 Notice
A CP-2000 is generated by the IRS Automated Underreporter Program when income reported from third-party sources such as an employer does not match the income reported on the tax return. It provides extensive instructions to taxpayers about what to do if they agree or disagree that additional tax is owed.
It also requests that a check be made out to "United States Treasury" if the taxpayer agrees additional tax is owed. Or, if taxpayers are unable to pay, it provides instructions for payment options such as installment payments.
To learn more:
The IRS and its Security Summit partners — the state tax agencies and the private-sector tax industry — are conducting a campaign to raise awareness among taxpayers about increasing their security and becoming familiar with various tax-related scams. Learn more at Taxes. Security. Together Taxes. Security. Together.
— Fri, Sep 23, 2016 @ 12:12pm