Pennies on the debt.

Ad: “You qualify for a tax relief program — settle IRS / state tax debt for pennies on the dollar / fraction of what you owe — pay our service fee up front.” FTC (Aug 13, 2026): dishonest companies promise to wipe debt for “pennies on the dollar” before looking at your tax situation, then charge fees without helping; ignore businesses that say you “qualify” for tax relief or will settle for only a fraction — only the IRS or your state revenue department can decide what you qualify for; walk away from anyone who demands their whole fee up front; no company can guarantee a particular result. Real help: IRS Taxpayer Advocate Service / your state comptroller. Report at ReportFraud.ftc.gov. Distinct from Issue 10 tax-refund phishing texts and Issue 8 recovery-fee pitches.

Ad: “File an Offer in Compromise through us — guaranteed IRS acceptance / settle any balance / no eligibility check needed.” IRS Dirty Dozen 2026 (#12): aggressive or misleading OIC marketing (“OIC mills”) often overpromise results and charge high fees to taxpayers who don’t qualify; check eligibility with free IRS tools first. IRS Offer in Compromise: the program can settle for less than the full amount when you can’t pay in full or full payment creates hardship — but it is not for everyone; IRS decides based on ability to pay, income, expenses, and asset equity; use the free Pre-Qualifier; explore other payment options first; hiring help does not guarantee acceptance. Leave settlement dollars blank unless your own IRS determination states them.

Ad / call: retailer, bank, or other agency “transfers” you to SSA or SSA OIG; the fake agent says your SSN was used in crimes, then pressures secrecy, a signed document, payment for a new Social Security number, or moving money to “protect” funds. SSA OIG (July 29, 2026): legitimate companies and other agencies cannot transfer your call directly to SSA or OIG — if a call connects you to someone claiming to be from SSA or OIG, it is a scam every time; hang up; do not stay on the line to be transferred; contact SSA yourself using numbers you find; report at ssa.gov/scam. Distinct from Issue 10 prize/direct-deposit redirects and Issue 6/7 SSN-suspension gift-card / fake OIG letterhead threats.

Ad: “New Self-Employment Tax Credit — freelancers / gig workers claim a broad credit and get a big refund / file this form we provide.” IRS Dirty Dozen 2026 (#7): bogus “Self-Employment Tax Credit” promotions use misleading claims to encourage inaccurate filings and improper refunds; many taxpayers do not qualify; IRS is closely reviewing claims under this pitch — file at your own risk; rely on IRS.gov and qualified professionals, not social-media promotions. Leave credit dollars blank — the Dirty Dozen item does not publish a statutory household amount for this pitch.

Ad: “Undistributed long-term capital gains — use our Form 2439 / Notice to Shareholder package and claim a refundable credit even if you never held the fund.” IRS Dirty Dozen 2026 (#6): abusive Form 2439 claims rose in 2026; Form 2439 lets shareholders of certain investment funds or real estate trusts claim a refundable credit for taxes paid on undistributed capital gains; schemes involve overstated or fabricated claims, including claims tied to organizations that are not legitimate funds/REITs, and fake claims falsely linked to real well-known organizations; improper claims can mean refund delays, audits, penalties, or enforcement. Leave refund dollars blank unless a real issuer Form 2439 states them.

Ad: “IRS Online Account locked / hard to verify — pay us / send credentials and we’ll create or unlock your account so you can claim refunds / credits.” IRS Dirty Dozen 2026 (#5): identity theft involving IRS Online Account access — criminals may use stolen personal information to gain unauthorized access, or pose as helpers to collect sensitive information during account setup; create the account directly through IRS.gov; do not rely on unsolicited third parties offering assistance. Real IRS account setup is free on IRS.gov.

Ad: “Urgent disaster / tragedy relief fund — donate now for a guaranteed federal tax deduction / we process the gift and the write-off.” IRS Dirty Dozen 2026 (#3): fake charities exploit tragedies and disasters to collect donations and personal information; charitable donations only count if they go to a qualified tax-exempt organization recognized by the IRS; itemizers may claim a deduction only for gifts to those organizations. Distinct from Issue 9 FEMA/disaster-grant fee pitches — this row is fake charity + deduction bait, not a pay-to-unlock FEMA grant. Verify charities yourself; leave deduction dollars blank unless your own records and a qualified org support them.