The IRS continues to see scams run by dishonest people, trying to encourage others into doing something illegal or which ultimately causes them harm.
IRS’s “Dirty Dozen” list warns people to watch out for tax-related scams involving fake charities, ghost preparers and other schemes. You can read more about what to watch for here: https://www.irs.gov/newsroom/irs-dirty-dozen-list-warns-people-to-watch-out-for-tax-related-scams-involving-fake-charities-ghost-preparers-and-other-schemes