2025 Dirty Dozen List

Starting in 2002, and every year since, the IRS has published its list of the top tax scams that taxpayers should be aware of, known as the Dirty Dozen. Parker Durham and I have discussed the IRS’s Dirty Dozen list in prior years.[1] Recently, the IRS released its Dirty Dozen list for 2025.[2] While last…
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2023 Dirty Dozen List

Every year the IRS publishes its list of the top tax scams that taxpayers should be aware of, known as the Dirty Dozen. I discussed the IRS’s 2021 Dirty Dozen list in a prior web article,[1] and the IRS has recently released its 2023 Dirty Dozen list.[2] Several of these scams are designed to steal…
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Blossom Day Care Centers – The Income Tax Side

Last week, Charles Allen wrote about Blossom Day Care Centers, Inc. (“Blossom”) and its owners regarding their employment tax case.[1] Frequently, we write articles intending to remind readers of the importance of substantiation, especially in the income tax world. In reviewing Charles Allen’s article, I kept finding myself wondering about the income tax implications of…
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