IRS Introduces New Measures to Combat Tax Scams During 2025 Filing Season (IR-2025-12)

The IRS, in partnership with the Coalition Against Scam and Scheme Threats (CASST), has unveiled new initiatives for the 2025 tax filing season to counter scams targeting taxpayers and tax professionals. These measures include introducing a Fuel Tax Credit Statement, tightening scrutiny on “other withholding” claims, and enhancing efforts to identify ghost preparers. These steps aim to safeguard taxpayers from deceptive practices and protect the integrity of federal tax filings.

A key measure is the introduction of the “Statement Supporting Fuel Tax Credit Computation – 1,” which clarifies eligibility criteria for the Fuel Tax Credit. This credit, intended for off-highway business and farming use, has been frequently misrepresented by fraud promoters. The IRS will also increase its review of “other withholding” claims on Form 1040, encouraging taxpayers to provide supporting documentation to reduce delays. Additionally, the agency will send educational notices to taxpayers who appear to have used ghost preparers—individuals who file tax returns without proper identification—exposing taxpayers to potential inaccuracies and penalties. The CASST task force, comprising federal and state agencies, industry partners, and professional associations, has prioritized infrastructure improvements and public awareness campaigns to address evolving threats.

IR-2025-12