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IRS Tax Center: Abusive Tax SchemesInternal Revenue Service

Abusive Tax Avoidance Transactions
The IRS is taking steps to combat abusive tax shelters and transactions. By providing information about the IRS regulations and penalties, the IRS is attempting to make taxpayers aware of some of the more common abusive tax avoidance schemes. The IRS maintains a summary of listed abusive tax shelters and transactions.

Abusive Schemes Counter-Marketing Tools
In order to reach the largest audience, the IRS recognizes the importance of partnering with external stakeholders. Toolkits have been developed to aid IRS partners in assisting the IRS with counter-marketing against abusive tax schemes. Some topics covered by the toolkits include: anti-tax law evasion schemes and abusive home-based business tax schemes.

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