The IRS recently listed its "dirty dozen" tax scams, including those affecting U.S. businesses. (You can read the transcript or listen to the audio.)

The two top scams are:

• Phishing. In this scam, someone emails you saying they are from the IRS, and asking for personal information. The IRS reminds business people and taxpayers:

  "The IRS does not initiate contact with taxpayers through e-mail. The IRS doesn't call people and ask them for personal information. We usually only contact you by letter."

  If you receive a suspicious email, don't open it and forward it to phishing@irs.gov.
  
  
• Tax Rebate Scams. With all of the media attention on the tax rebates and the stimulus package, it's no wonder unscrupulous people are trying to find ways to take advantage of people. Scam artists are contacting people telling them they need to give their bank account information in order to receive the rebate. The IRS says, "the only way to get the stimulus payment is by filing a tax return. The IRS will not call you or send you an unsolicited e-mail."

Beware. There are a lot of tricky people out there.