Paying taxes can be dangerous.

The Internal Revenue Service recently issued its annual “Dirty Dozen” list, a ranking of tax scams, to warn taxpayers and remind us all to use caution during tax season.

The list includes a variety of common scams, many of which peak during filing season as people prepare their tax returns. According to the IRS, scam artists will tempt people in person, online and via email with misleading promises about lost refunds and free money. Also on the list are common methods some taxpayers use to attempt to avoid paying taxes or increase their refund.

• Topping the list is identity theft. An IRS notice that more than one return was filed in a taxpayer’s name or that a taxpayer received wages from an unknown employer might be the first tip an individual receives that he or she has been victimized. Anyone who believes personal information has been stolen and used for tax purposes should immediately contact the IRS Identity Protection Specialized Unit. For more information, visit www.IRS.gov/identitytheft.

• Phishing is a scam typically carried out with the help of unsolicited email or a fake website that poses as a legitimate site to lure in potential victims and prompt them to provide valuable personal and financial information. Armed with this information, a criminal can commit identity theft or steal your money. The IRS does not initiate contactwith taxpayers by email, text or social media to request personal or financial information. If someone receives an unsolicited email that appears to be from the IRS or an organization closely linked to the IRS, such as the Electronic Federal Tax Payment System, the IRS asks that it be forwarded to phishing@irs.gov.

• About 60 percent of taxpayers use professionals to prepare and file returns. Most preparers are honest, but a few are not. According to the IRS, dishonest preparers have been known to skim refunds, charge inflated fees and attract new clients by promising guaranteed or inflated refunds. Taxpayers are warned to choose carefully when hiring a tax preparer.

• Some people try to avoid paying taxes by hiding income in offshore banks or brokerage accounts, using debit cards, credit cards or wire transfers to access the funds. According to the IRS, the government investigates and prosecutes taxpayers with undeclared accounts, as well as the banks and bankers suspected of helping people hide assets.

• Flyers and advertisements for free money from the IRS, suggesting that a taxpayer can file a return with little or no documentation, have been appearing in community churches around the country, according to the IRS. These scams prey on low income individuals and the elderly, building false hopes and charging for bad advice that leads to rejected claims. Scammers also have been known to lure victims with promises of nonexistent Social Security refunds or rebates. Intentional mistakes of this kind can result in a $5,000 penalty.

• Claiming income you did not earn or expenses you did not pay in order to secure more credits, such as the Earned Income Tax Credit, could have serious repercussions. This could result in repaying the refund, including interest and penalties, and in some cases, criminal prosecution. Some taxpayers file excessive claims for the fuel tax credit, offered to farmers and others who use fuel for off-highway business purposes. Such fraud can result in a $5,000 fine.

• Some perpetrators encourage taxpayers to file a fake form to justify a false refund claim. According to the IRS, people have made refund claims based on the bogus theory that the government maintains secret accounts for U.S. citizens, and taxpayers can gain access to the accounts by issuing 1099-OID forms. Filing false forms can lead to financial penalties or criminal prosecution.

• Some scammers encourage taxpayers to make unreasonable and outlandish claims to avoid paying taxes. The IRS has a list of frivolous tax arguments — such as the claim that filing a return is voluntary — that have been thrown out of court.

• Filing a phony information return is an illegal way to lower the amount of taxes an individual owes. Typically in this scam, a Form 4852 or a “corrected” Form 1099 is used to improperly reduce taxable income to zero. The taxpayer also might try submitting a statement rebutting wages and taxes. Filing this type of return could result in a $5,000 fine.

• Another typical way to commit tax fraud, according to the IRS, is through the intentional abuse of nonprofit organizations, including arrangements to improperly shield income or assets from taxation and attempts by donors to maintain control over donated assets or the income from donated property. Schemes involving the donation of assets include situations in which several organizations claim the full value of the same non-cash contribution.

• Disguised corporate ownership is a scheme in which third parties are used to request employer identification numbers and form corporations that obscure the true ownership of a business. These entities can be used to underreport income, claim fictitious deductions, avoid filing tax returns, participate in listed transactions, and facilitate money laundering and financial crimes.

• For years, unscrupulous promoters have urged taxpayers to transfer assets into trusts in an attempt to avoid paying taxes. According to the IRS, such transactions rarely deliver the benefits promised. As with other arrangements, taxpayers should seek the advice of a trusted professional before entering a trust arrangement.