IRS has issued an alert to taxpayers and tax professionals to be on guard against fake emails purporting to contain an IRS tax bill related to the Affordable Care Act.
IRS issues a warning. In IR 2016-123, IRS is informing taxpayers and tax professionals that IRS has received numerous reports around the country of scammers sending a fraudulent version of CP2000 notices for tax year 2015. Form CP2000 is sent by IRS to a taxpayer when income reported from third party sources such as an employer does not match the income reported on the taxpayer's tax return.
How to identify the scam emails. IRS notes the following characteristics of the scam notices:
An email that includes the fake CP2000 as an attachment;
The notice appears to be issued from an Austin, Texas, address;
The underreported issue is related to the Affordable Care Act requesting information regarding 2014 coverage;
The payment voucher lists the letter number as 105C;
The notice includes 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.
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. IRS does not initiate contact with taxpayers by email or through social media platforms.