The IRS has identified 12 major tax schemes that taxpayers should avoid.

1. Offshore major transactions. This con involves sending income to offshore banks to avoid taxes.

2. Identity theft. Thieves use official-looking forms to trick you into providing your Social Security number and financial information.

3. Phony tax payment checks. Con artists “lend” you money using bogus checks called “sight drafts.”

4. African-Americans get a special tax refund. This tax scheme is based on phony credits or refunds related to reparations for slavery.

5. No taxes withheld from wages. For a sum, a crook will tell you how to prevent your employer from withholding payroll taxes.

6. Home-based business deductions. The con artist tries to convince you there’s a way to deduct personal expenses as business expenses.

7. Pay the tax, then get the prize. This scam comes in the form of a phone call or letter saying you’ve won a prize, which you’ll receive as soon as you pay the “tax.”

8. Frivolous arguments. A con artist tries to convince you that paying taxes is voluntary.

9. Social Security tax scheme. Tricksters claim you can receive a refund of Social Security taxes.

10. “I can get you a big refund for a fee!” Promoters of this fraud want you to file a false W-2 and split the refund.

11. Share/borrow earned income tax credit dependents. This scheme involves letting someone “borrow” your dependents to claim the earned income credit.

12. IRS “agent” comes to your house to collect. Impostors show up at your door requesting payment of taxes.

Bertrand Labonte is an accountant with Ouellette, Labonte, Roberge & Allen Professional Association.