Each year the IRS lists the worst tax scams. Here are some:

• Identity theft tops the list, often used to file fake claims for fraudulent refunds. Get IRS help at 800-908- 4490.

• Fake charities solicit money after natural disasters.

• Phishing attempts to get personal financial information via e-mail purporting to come from the IRS or banks.

• Fake tax preparers may promise extra-large refunds. Beware any preparer who does not sign your return or include his or her PTIN.

• Hiding income offshore to evade U.S. taxes is becoming more difficult as the IRS is getting tougher.

• False or inflated income and expenses to maximize refundable credits. Phony Form 1099 refund claims, too.

• Scams that offer "free money" from the IRS and Social Security.

• Use of shell companies to underreport income, claim phony deductions and other financial crimes.

For nearly 30 years, Mike Nickerson has owned and managed a small, full-service accounting practice in the Midcoast. He holds a bachelor's degree in accounting from University of Southern Main and a master's degree in financial planning from Bentley University.

He is a past board member and president of the Maine Society of Certified Public Accountants and currently serves on the Maine Board of Accountancy.

An aged rock musician, Nickerson now finds musical enjoyment playing upright and electric bass in a variety of bands spanning folk to jazz music genres. He and his wife have three grown children, and they enjoy their free time hiking, kayaking, golfing, bicycling and motorcycling.

http://www.nickersonpa.com/