The newest scam involving a fraudulent email notice from the Internal Revenue (IRS) may have your employees coming to you asking about their insurance coverage for 2014.
The Internal Revenue Service late last week issued an alert to tax payers and tax professionals for an IRS scam related to the ACA.
Please review the following information released from the IRS and distribute to any employee who may notify you that they have received the fraudulent email. It gives details on the fraudulent notice, how to report to the IRS receipt of the fraudulent email and instructions to delete the email.
Also as noted below, it is important to know that the IRS does not send out any notices by email to tax payers. Their practice is always to begin communication with tax payers through the mail.
The IRS has received numerous reports around the country of scammers sending a fraudulent version of CP2000 notices for tax year 2015. Generally, the scam involves an email that includes the fake CP2000 as an attachment. The issue has been reported to the Treasury Inspector General for Tax Administration for investigation.
The CP2000 is a notice commonly mailed to taxpayers through the United States Postal Service. It is never sent as part of an email to taxpayers. The indicators are:
- These notices are being sent electronically, even though the IRS does not initiate contact with taxpayers by email or through social media platforms;
- 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 CP2000 notice included a payment request that taxpayers 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.
IRS impersonation scams take many forms: threatening telephone calls, phishing emails and demanding letters. Learn more at Reporting Phishing and Online Scams.
Taxpayers or tax professionals who receive this scam email should forward it to email@example.com and then delete it from their email account.
Taxpayers and tax professionals generally can do a keyword search on IRS.gov for any notice they receive. 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.
To determine if a CP2000 notice you received in the mail is real, see the Understanding Your CP2000 Notice, which includes an image of a real notice.
A CP2000 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.
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 taxpayer and tax professionals about increasing their security and becoming familiar with various tax-related scams. Learn more at Taxes. Security. Together. or Protect Your Clients; Protect Yourself.
Benefit Advisors Network and its smart partners are not attorneys and are not responsible for any legal advice. To fully understand how this or any legal or compliance information affects your unique situation, you should check with a qualified attorney.
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