This guide provides essential information for taxpayers on recognizing and protecting against phishing scams, particularly during tax season. It defines phishing as an email scam where cybercriminals impersonate legitimate organizations to steal personal information. The document outlines common signs of phishing emails, including urgency or threats, unusual email addresses, generic greetings, spelling and grammar mistakes, and suspicious links or attachments. It emphasizes that the IRS will never initiate contact via email, text, or social media to request personal information. The guide also details steps to avoid phishing scams, such as not clicking on links or opening attachments from unsolicited emails, verifying the source of communications, using strong passwords and multi-factor authentication, keeping software updated, and educating oneself and others about phishing tactics. Additionally, it provides actions to take if one receives or falls victim to a phishing attempt, including reporting the incident to the IRS and monitoring accounts for unauthorized activity.