The Internal Revenue Service issued the 2006 "Dirty Dozen" -- the annual round-up of some of the most notorious tax scams.

Two new schemes have worked their way onto the list this year. In recent months IRS personnel have noted the emergence of the two scams -- "zero wages" and "Form 843 tax abatement" -- in which filers use IRS forms to claim that their tax bills have been wrongly inflated.

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