The Internal Revenue Service has issued a fresh warning about fake tax court notices circulating through phishing emails and fraudulent messages. The scam, which has resurfaced during tax season, targets taxpayers with emails claiming to come from the U.S. Tax Court. Officials say the messages attempt to steal personal or financial information and can lead to identity theft if recipients click links or open attachments.
According to the Internal Revenue Service, scammers are sending phishing emails that look like official notices from the U.S. Tax Court. The messages often include a file or link that, once opened, installs malware capable of stealing financial information, passwords, and access to other financial accounts. Taxpayers who respond or download attachments risk giving criminals confidential information that can be used to commit fraud.
The fraudulent messages frequently claim the recipient owes tax debt or is involved in a pending case with the court. The emails may warn of immediate payment deadlines or threaten penalties to increase pressure. Scammers may also promise a tax refund to entice taxpayers to click through. Officials stress that these claims are false, and the court does not initiate contact through unsolicited email, text messages, or social media channels.
The IRS also cautions that some phishing attacks now arrive through phone calls or text messages. Criminals use these channels to request personal information or to convince taxpayers to send money. These tactics are widespread during tax season, when people may be more likely to believe urgent refund claims or overdue tax debt claims.
To protect themselves, taxpayers are urged to verify any notice by contacting the IRS directly through its official website. Those who receive a suspicious email should forward the email, with headers intact, to phishing@irs.gov so investigators can trace its source. Forwarding screenshots can also help authorities identify patterns in fraudulent messages.
The Internal Revenue Service places phishing scams among its annual Dirty Dozen list of tax schemes, a campaign designed to raise awareness about evolving fraud. Fake tax court notices fit this pattern because they exploit taxpayer fears of tax debt and legal disputes. By disguising fraudulent messages as official government communication, scammers attempt to gain access to personal or financial information that can later be used for identity theft.
The IRS stresses that legitimate tax court communication arrives by mail, not through unsolicited email, text messages, or social media channels. Taxpayers should be cautious of any email claiming to be from the IRS or the court, particularly those that include requests for immediate payment or scanned images of supposed legal documents. Such tactics are clear signs of a phishing scam.
Phishing attacks often spike during tax season, when people are expecting notices about refunds or warnings about tax issues. The IRS uses the Dirty Dozen list to highlight these risks yearly, emphasizing that criminals continuously adapt their methods. In past years, scams have ranged from the long-running IRS phone scam to fake charities and misleading offers from tax resolution companies. They all share the same goal: to capture confidential information and misuse it for fraud.
The IRS underscores that phishing emails are not isolated cases but part of a larger trend by linking the warning about fake tax court notices to the Dirty Dozen campaign. The agency encourages taxpayers to consult official channels and avoid responding to unsolicited emails, including requests for sensitive data or immediate payment.
IRS officials continue to stress that the U.S. Tax Court does not email notices to taxpayers with open cases. Any email claiming otherwise should be treated as a phishing scam and reported immediately. The Internal Revenue Service has repeated this guidance for over a decade, reminding the public that legitimate communication comes by mail, not by unsolicited email, text messages, or social media channels.
Terry Lemons, senior adviser for communications at the IRS, noted that scammers use tax season to increase the volume of fraudulent messages. “Scammers are relentless, and they use the guise of tax season to try to trick taxpayers into falling into various traps,” Lemons said. “These red flags can lead to everything from identity theft to being misled into claiming tax credits for which they’re not entitled.”
The Federal Trade Commission has also warned taxpayers about phishing attacks and the risks of sharing personal or financial information through suspicious emails. Officials explain that once scammers obtain Social Security numbers, account numbers, or similar access information, they can commit fraud or open other financial accounts in a victim’s name.
Both agencies urge taxpayers to delete suspicious messages and forward the email to phishing@irs.gov with full email headers intact. Forwarding screenshots can also help investigators identify patterns and disrupt future phishing attacks. The IRS emphasizes that reporting these scams not only protects individual taxpayers but also helps shield the broader public from widespread fraud.
Fake tax court notices can expose victims to identity theft and fraud. Clicking a phishing email link may give criminals access to Social Security numbers, financial accounts, and passwords, leading to false tax refund claims or new debt in a victim’s name.
The IRS advises deleting the suspicious email as is and not replying. Taxpayers who entered confidential information should report the incident to both the IRS and the Federal Trade Commission. Forwarding the original email with headers or screenshots to phishing@irs.gov helps investigators track fraudulent messages.
Officials stress that the IRS and Tax Court do not initiate contact by unsolicited email, text messages, or phone calls. Any request for immediate payment is a clear red flag of a phishing scam.
Taxpayers can find official updates on phishing scams and other fraud through the IRS newsroom at IRS.gov/newsroom. The agency’s annual Dirty Dozen list of common tax scams is available at IRS.gov/newsroom/dirty-dozen.
Guidance on protecting personal or financial information and reporting identity theft is also available from the Federal Trade Commission at ftc.gov.
By William Mc Lee, Editor-in-Chief & Tax Expert—Get Tax Relief Now
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