Phony phone calls, text messages and emails purporting to be from the IRS demanding payment for allegedly overdue taxes are a common scam, which can be easily avoided merely by being aware that the IRS will never initiate contact with you to collect overdue taxes by an email, text message or phone call.  Recently, however, a new, more insidious IRS scam is being reported that is presently being investigated by the Treasury Inspector General for Tax Administration.  The new scam involves a phony version of a legitimate notice form of the IRS designated as CP 2000.  This form is sent by the IRS when income reported by employers does not match the income reported on the taxpayer’s income tax return.  These phony versions are being sent by mail as well as attachments to emails. The letter accompanying the phony form indicates that the form relates to the Affordable Care Act.  The real form is an extensive six page form that contains instructions about what steps to take whether you agree with the assessment or disagree with the assessment.

TIPS

There are many indications that the phony form presently being circulated is a scam.  If you receive the form electronically through a text message or an email, it is a scam.  The version being sent by mail may look legitimate, but it directs you to make your payment to the IRS while the real CP 2000 will tell you to make your payment to the United States Treasury.  The fraudulent notices also indicate that they are being sent from an Austin, Texas address.  Additionally, the real CP 2000 is usually between  six and seven pages long including instructions while the phony forms are generally around three pages long.  If you receive such a form and have any concern that the notice may really be from the IRS merely call the IRS at 1-800 -366-4484 to confirm that it is a scam.