The Internal Revenue Service has issued its annual "Dirty Dozen" ranking of tax scams:

Identity theft: Using someone else's personal information to file a tax return and claim a fraudulent refund. For more information, see www.IRS.gov/identitytheft.

Phishing: A scam typically carried out with the help of unsolicited email or a fake website that poses as a legitimate site to lure in potential victims and prompt them to provide valuable personal and financial information.

If you receive an unsolicited email that appears to be from either the IRS or an organization closely linked to the IRS, such as the Electronic Federal Tax Payment System, report it by sending it to phishing@irs.gov.

Return preparer fraud: Most return preparers provide honest service to their clients.

But as in any other business, there are also some who prey on unsuspecting taxpayers.

Hiding income offshore: Evading U.S. taxes by hiding income in offshore banks, brokerage accounts or nominee entities, using debit cards, credit cards or wire transfers to access the funds.

"

Free money" from the IRS

and tax scams involving Social Security:

Fliers and advertisements for free money from the IRS, suggesting that the taxpayer can file a tax return with little or no

False/inflated income and expenses: Including income that was never earned as self-employment income to get higher refunds.

False Form 1099 refund claims: Filing fake information to justify a false refund claim on a corresponding tax return.

Frivolous argument: Promoters of frivolous schemes encourage taxpayers to make unreasonable and outlandish claims to avoid paying the taxes they owe.

Falsely claiming zero wages: This can lower owed taxes.

Abuse of charitable organizations and deductions: For example, donating property to a charity but maintaining control of the property.

Disguised corporate ownership: Allows an individual to under-report income.

Misuse of trusts: For years, unscrupulous promoters have urged taxpayers to transfer assets into trusts, the IRS said.

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