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Each tax season is hard enough, but recent years have seen an intensifying of tax scams. Some crooks use the Dark Web and complex hacking to lift and hide stolen identities; others use technology no more sophisticated than a ringing phone and a confident pitch.

And each year the Internal Revenue Service highlights 12 of the worst of the worst to alert taxpayers and tax practitioners to the dangers they need to be aware of, both in the run-up to April 17 and afterward.

Here is this year’s “Dirty Dozen.”