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Callers claim to be IRS employees, using fake names and bogus IRS identification badge numbers.

They may know a lot about their targets, and they usually alter the caller ID to make it look like the IRS is calling.

Be alert to bogus emails that appear to come from your tax professional, requesting information for an IRS form. The IRS is aware of email phishing scams that include links to bogus web sites intended to mirror the official IRS web site.

IRS doesn’t require Life Insurance and Annuity updates from taxpayers or a tax professional. These emails contain the direction “you are to update your IRS e-file immediately.” These emails are not from the IRS.

These criminals – many of them sophisticated, organized syndicates - are redoubling their efforts to gather personal data to file fraudulent federal and state income tax returns.

The Security Summit has a campaign aimed at tax professionals: Protect Your Clients; Protect Yourself.

If notified in time, the IRS can take steps to prevent employees from being victimized by identity thieves filing fraudulent returns in their names.

There also is information about how to report receiving the scam email.

Limited English Proficiency victims are often approached in their native language, threatened with deportation, police arrest and license revocation, among other things.

IRS urges all taxpayers caution before paying unexpected tax bills.

If the phone isn't answered, the scammers often leave an “urgent” callback request.

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