The Cautionary Closer: Scams, Ghost Preparers & Doing It Right

You have come a very long way. Forty-seven lessons ago, a Form 1040 was a wall of boxes. Now you can read a W-2, choose a filing status, claim the credits you’re owed, answer a notice, amend a mistake, and stand in front of the IRS knowing your rights. But learning everything that can go wrong has a way of planting one last fear, and it’s worth naming out loud before we finish: *now that I know how much can go sideways — the notice, the audit, the penalty, the stolen refund, the preparer who lied — how do I stay safe for the rest of my filing life? How do I keep from being the person who gets talked into something that ruins them?*

Here is the secret this whole lesson rests on, and it should make you exhale: the schemes are not infinite, and they are not clever. They are a small handful of very old cons wearing this year’s clothes, and they all share the same few tells. You do not need to memorize a list of twelve, or a hundred. You need five questions and a steady posture — and you already have every tool this closer will hand you. Gloria proved it: she was targeted by a ghost preparer and an identity thief, and she found her way all the way back to solid ground. Nadia proved it too, from the other direction — she started this course terrified of a single form and now files in an afternoon.

Here is where we’re headed. Read the card as the shape of the finish line — five tells, the Dirty Dozen, the civic frame, and the send-off — and notice the persona strip at the bottom: every filer this course was built to serve, gathered for the closer.

One framing to carry the whole way through: this is a lesson about *confidence*, not fear. The point of knowing how the cons work is not to make you anxious about every phone call — it’s the opposite. When you can name the tell, the fear drains out of it, and what’s left is a person who knows exactly what to do.

Start with the single most useful thing in this lesson. Every tax scam you will ever meet — the ones on this year’s list, the ones invented next year, the one a cousin forwards you in April — trips at least one of five tells. Learn the five and you never have to keep up with the twelve.

Sit with why these five work. A scam has to *do* something a legitimate transaction never needs to: it has to promise more than the arithmetic allows (too good to be true), or rush you past your own judgment (urgency and secrecy), or get paid before it delivers (an upfront or percentage fee), or move your money somewhere you can’t follow it (routed away from you), or hide the identity of the person responsible (won’t sign). Honest tax work needs none of those. Your refund is arithmetic — two honest preparers reach the same number. Real deadlines are printed and calm. A legitimate fee is flat or hourly, in writing, before work starts. Your money moves only to your account and to the U.S. Treasury. And a paid preparer signs, by law, with a PTIN.

Once a year the IRS publishes the Dirty Dozen — its list of the season’s most aggressive and widespread scams. This year’s edition landed as *IR-2026-30* on March 5, 2026. It’s worth meeting the whole gallery once, not to memorize it, but to see the pattern: twelve schemes that fall into four families, every one of them a variation on the five tells you just learned.

Notice two things about the list. First, it *changes* — the fuel-tax-credit fraud that headlined earlier editions was pushed off this year by a newer scheme built on fabricated Form 2439 claims (#6). Second, it doesn’t really matter that it changes, because the families don’t. An impersonator is an impersonator whether the voice on the phone is a person in 2019 or an AI clone in 2026. A fabricated credit is fabricated whether it’s a fuel credit, a nonexistent “self-employment” credit, or an inflated Form 2439. The names rotate; the tells are permanent. We’ll walk the families that touch ordinary filers most directly — starting with the one that pretends to be the IRS itself.

Four of the twelve are impersonation scams (phishing and smishing, AI-voice phone calls, Online Account “helpers,” and malware aimed at preparers). They all rely on one thing: that you don’t know how the real IRS actually behaves. So learn that, and the whole family collapses. Eleanor — 71, in Phoenix, living on Social Security and a pension — is exactly who these calls target: the scripts lean hardest on people they expect to be alone and anxious. The armor is the same for her as for anyone.

The IRS refreshed this exact wording on its own pages in mid-2026, and it’s worth quoting because it’s your script for hanging up without a second thought: *“We normally contact you the first time by mail”*; email and text *only if you opted in*; *“a social media direct message is never from us”*; and on the phone, *“we never call to demand payment now, threaten arrest, or inform you of a refund.”* Layer on the identity-theft rule from Lesson 39 — the IRS never asks for your IP PIN, ever — and every impersonation scam has to break at least one of those lines to work. The AI-voice calls (#2) sound frighteningly real now; a cloned voice and a spoofed “IRS” caller ID are cheap. It doesn’t matter. A real-sounding voice demanding gift cards is still a voice demanding gift cards. Hang up, and if you want to be sure you’re not missing a real letter, call the published IRS number yourself or check your Online Account.

Item #8 on the list is the con that opened this whole curriculum’s trouble arc: the ghost preparer — someone paid to prepare a return who then vanishes from it. No signature, no PTIN, the return marked “self-prepared” or handed to you to file yourself. Lesson 41 walked the ghost in full, so here we only re-raise the flag, because it’s the purest example of the fifth tell. By law, every *paid* preparer must sign your return and enter a PTIN. There is no innocent reason to refuse. The signature isn’t a formality — it’s the preparer putting their own name next to yours, on the hook for what they wrote.

Remember what it cost Gloria, because the number is the argument. Her ghost, “MaxRefund Express,” charged $500 cash one year and $400 the next, promised refunds bigger than anyone else’s, waved off a 1099-NEC he didn’t want to deal with, and fabricated a fuel credit she’d never heard of. When it all unwound — the CP2000, the amendment, the interest — the ghost had cost her $5,641.75, about nineteen percent of her $29,000 year. The lie was engineered to feel like a gift, right up until the bill arrived with only her name on it.

The most seductive scams don’t threaten you — they *flatter* you with money you didn’t know you were owed. Four of the twelve live here: bad social-media advice (#4), fabricated Form 2439 claims (#6), the bogus Self-Employment Tax Credit (#7), and overstated withholding (#10). The trick that unites them is subtle, and worth naming precisely: most of these credits are real — but narrow. The scam is convincing you that you’re the person it’s for.

Marcus — the self-employed rideshare-and-design worker — is exactly the target for the fake Self-Employment Tax Credit, because the pitch is built to find him: “You’re self-employed? You’re owed up to $32,000 the IRS doesn’t want you to know about.” There is no such credit. It’s a distortion of a narrow, expired COVID-era leave credit, and the IRS says plainly that most people who claim it don’t qualify and are reviewing the claims closely. When one of these unwinds, the arithmetic is brutal and it always lands on the same person: you signed the return, so you repay every fabricated dollar, plus a 20% erroneous-claim penalty, plus interest — and if a preparer built it, they’re gone. Gloria lived the small version of this with a $2,400 fuel credit she never asked for.

Item #3 preys on the best in people. After a hurricane, a wildfire, a war, fraudulent “charities” spring up overnight — sometimes with names one word away from a real relief organization — to harvest both donations and the personal data you hand over to give. The Barnes family, on their Nebraska farm, know the disaster-relief appeals well; the Nguyens, running a restaurant, get hit with them after every local emergency. The impulse to help is right. The verification is the missing step.

The tax angle matters twice here. A gift to a fake charity isn’t just money lost to a thief — it’s also not deductible, because the deduction only ever applied to a *qualified* organization. So the same one-minute TEOS check that protects your wallet also protects your Schedule A. Verify, then give with a full heart.

Item #4 — misleading tax advice on social media — deserves its own beat, because it’s where more and more of these scams now recruit. A confident thirty-second video says everyone qualifies for a credit, or that a “secret” form unlocks a refund, or that you can write off your whole car, your rent, your dog. It goes viral precisely because it’s wrong: the algorithm rewards the surprising claim, not the accurate one, and “here’s a huge refund nobody told you about” is far more shareable than “here’s the correct, boring answer.”

This is where the whole course pays off. You don’t have to be fooled by a viral claim, because you can *check it* — you know how brackets, credits, and deductions actually work, and you know where the real answer lives. Aisha learned this firsthand: her tips and overtime genuinely became deductible under a new law (Schedule 1-A), and the way she confirmed it wasn’t a video — it was the IRS instructions and a VITA volunteer. Real breaks are real; you verify them at the source, not in the comments.

Item #12 targets people at their most vulnerable — those who already owe the IRS and are frightened. You’ve heard the ads: *“Settle your IRS debt for pennies on the dollar — guaranteed!”* The Offer in Compromise is a real program (Lesson 38 walked it in full on Gloria), and for the right taxpayer it genuinely settles a debt for less than the full amount. The scam isn’t the program. The scam is the mill that charges thousands of dollars up front, guarantees a result no one can guarantee, and often files an offer that was never going to be accepted for someone who could have handled it themselves.

The FTC and state attorneys general have shut down some of the biggest of these operations — one settled in June 2026 with a $77.7 million judgment and a permanent ban. But another always opens. The armor is the same as everywhere else in this lesson: the free door exists first, and a guarantee attached to an upfront fee is a scam wearing a suit.

Here is a fresh idea the Dirty Dozen doesn’t list but every one of its scams can use: affinity fraud — a scheme that borrows a shared identity to lower your guard. The fraudster is a member of your congregation, speaks your first language, served in your branch of the military, works in your profession, or comes recommended by someone you trust. The pitch is the same fabricated-credit or ghost-preparer con as always. What’s added is *belonging*, and belonging is a powerful anesthetic for suspicion.

Rev. Adeyemi, our pastor in Birmingham, sees exactly why this one is so dangerous — and he’s the right voice for it. A scam that arrives through the church, or through a community group, borrows the trust those places are built on. “The preparer everyone at services uses” can be a wonderful referral or a shared trap, and the warmth of the recommendation is precisely what stops people from running the sixty-second check. Fatima, new to the country, faces the immigrant-community version: the “specialist” who understands her situation, speaks her language, and — for a fee — promises to “fix” her status or conjure a refund. The shared identity is real. It doesn’t exempt anyone from the tells.

The Dirty Dozen also has a high-income wing — the schemes sold to people with real money and real tax bills: hiding income in secret offshore accounts, wrapping assets in sham “pure trusts” that promise to make income legally disappear, inflating the value of donated property or conservation easements (#9), and the frivolous-argument industry that insists, against every court that has ever ruled, that you’re not legally required to pay tax at all. Priya and Raj, with their higher income and equity comp, are exactly who these promoters court — “a strategy the wealthy use that your accountant won’t tell you about.”

You don’t need the mechanics of any of these to be safe from them, because they all fail the same test we’re about to make explicit in the next section: they require a fact to be false or hidden. A secret offshore account only “works” if you don’t report it (and the FBAR rules from Lesson 43 say you must). A sham trust only “works” if you pretend income that’s really yours belongs to someone else. The promoter calls it a strategy; the law calls it evasion. Which is exactly the line worth drawing carefully — because the honest version of tax planning is not only legal, it’s your right.

One question sits under this whole course, and it deserves a clear answer before we close: *is being aggressive about my taxes the same as cheating?* No. There is a bright, old, well-marked line between legal tax planning and illegal tax evasion, and knowing where it runs is what lets you save every dollar the law allows without a shred of worry.

Everything this course taught you to do — take the standard deduction or itemize, whichever is larger; fund a 401(k) or an HSA; harvest a $3,000 loss; time a Roth conversion into a low year (Lesson 29) — is avoidance, and it’s not just allowed, it’s the system working as designed. Every number is true and fully reported; you’re simply using the breaks Congress wrote on purpose. Judge Learned Hand put it in words worth keeping: *“Any one may so arrange his affairs that his taxes shall be as low as possible… there is not even a patriotic duty to increase one’s taxes.”* Evasion is the opposite thing entirely: hiding income, inventing deductions, keeping two sets of books, moving money offshore to conceal it. The ingredient is deceit — a lie to the government about what is true — and § 7201 makes it a felony.

It’s worth stepping back, near the end, to ask the question underneath everything: why file honestly at all, when so much of this lesson is about people trying to game the system? The answer is the quiet civic idea the whole thing runs on — voluntary compliance — and the set of rights that make it a fair deal rather than a one-sided one.

“Voluntary” is a word that confuses people, so be precise: it does not mean optional. It means *self-assessed* — you report your own income and compute your own tax, rather than the government sending you a bill it calculated. The system works because the overwhelming majority of people do it honestly, and your fair share funds the roads you drive, the schools down the street, the courts that would hear your appeal, the military Brooks serves in, and the Social Security Eleanor lives on. Beating the system isn’t clever; it just shifts your bill onto every neighbor who paid theirs — and it risks everything you’ve built for a saving you were never actually owed.

And the deal runs both ways. You are not powerless before the IRS, and you never file alone. The Taxpayer Bill of Rights — ten rights, in writing, in every notice envelope (Lesson 36 walked them) — guarantees that you get to be informed, to pay no more than you actually owe, to challenge the IRS and be heard, to appeal to an independent forum, and to a system that is fair and just. That’s the whole bargain: you report honestly, and in return you get rights, recourse, and a fair hearing. It’s a bargain worth keeping — and worth defending against the people who’d have you cheat on it.

Here is the whole course, compressed into a way of standing. Forty-eight lessons of forms and rules and edge cases reduce, in the end, to six habits. You do not have to be a tax expert to be safe and confident for the rest of your life. You have to hold these six.

Look at how each rule is really a whole lesson standing behind a single sentence. *File honestly and on time* carries the whole foundation — and the hard-won truth from Gloria’s and Walter’s stories that filing and paying are separate, so you file even when you can’t pay (Lesson 38). *Keep records* is Marcus’s log that turned an audit into a no-change (Lessons 33, 36). *Read what you sign* is the ghost’s entire lesson. *Know your rights* is the notice you answered, the audit you survived, the appeal you could have filed (Lessons 35, 36, 40). *Use help you can trust* is Fatima’s VITA visit and the directory that vets a pro (Lesson 41). And *fix mistakes, don’t hide them* is the amendment, the abatement, the IP PIN — the through-line of the entire trouble arc.

The danger fixture, in its standing place — and for the closer it’s the lesson itself as the card you’d keep by the phone. Two halves: the five-question gut-check that works on any scam this lesson never named, and the whole blame-free reporting map, every channel keyed to the harm, gathered from across the course into one place.

Two things make the reporting map worth committing to memory even though the individual forms live in earlier lessons. First, each harm has a home — impersonation goes to TIGTA, a bad preparer to Form 14157, a promoter or mill to Form 14242, stolen identity to IdentityTheft.gov and Form 14039, and any tip at all to the new one-stop portal, IRS.gov/SubmitATip. You don’t have to guess. Second, and this is the part people miss: reporting is civic, not just cleanup. The IRS’s spam filters and fraud models learn from every forwarded phishing email; the DOJ builds its ghost-preparer prosecutions from stacks of Form 14157-A affidavits. Your report — even for a scam that didn’t fool you for a second — is a brick in the wall between the next person and their thief. It costs nothing, and it does not trigger an audit of you.

Maybe you’re not reading this in time to prevent it. Maybe there’s a preparer who wouldn’t sign, a credit a stranger swore you qualified for, money wired to a caller who said “IRS,” details handed to a “charity” that vanished. If so, start exactly where Gloria started: set the self-blame down. The tax code is genuinely hard, and these cons are engineered to fool the careful, responsible people who take taxes seriously — they have fooled teachers, nurses, and accountants. Being deceived is not the same as doing wrong.

Notice that not one step on that road is “panic,” and not one is “hide.” Every piece has a repair path you already learned: the amendment from Lesson 34, the notice response from Lesson 35, the payment plan from Lesson 38, the IP PIN from Lesson 39, the report from Lesson 41. Gloria walked all of it — the amendment, the CP2000 response, the plan, the identity-theft recovery, the report of the ghost — and came out the other side filing with confidence at a free VITA site. The honest fix always beats hiding, every single time, and the person who should be embarrassed is never the one who was conned. It’s the one who ran the con.

The recourse ladder for the closer is the whole course’s recourse, gathered into one place and arranged by rung: free trusted help first, then the vetted paid pro, then the reporting channels, then the heavy machinery for when something has hardened into a dispute or a hardship. Free rungs first — you climb only as far as your situation actually demands.

The honest caveat belongs on the last card of the course, because it’s the truest thing about dealing with the IRS: the phone lines are thin — recent seasons answered only about a quarter of calls — and processing runs slow. So the ladder is built to keep you off the phone until only the phone will do: online tools and your Online Account first, the free in-person help while it’s open (VITA sites mostly close after April), and the Taxpayer Advocate Service as the release valve when a genuine hardship or a broken IRS process has you stuck. You are never without a next rung.

Before we say the last thing, look back at who walked this course with you — because the point was never the forms. It was the people, and the truth that every kind of filer can learn to do this. Here they are one more time, each with the number that was theirs.

Read that list slowly. It holds a $9,500 student and a $310,000 physician; a first-time filer with one W-2 and a couple untangling stock options and the alternative minimum tax; a new arrival filing her first American return and a widow filing her late husband’s last one; a pastor, a soldier, a farmer, a landlord, a home health aide. Not one of them needed to become an expert. Each learned the part of the code that was theirs, kept their records, read what they signed, and knew where to turn when something went wrong. That range is the whole argument of the course: this is learnable, for anyone, whatever your situation.

And it comes to rest on two people. Gloria was the most vulnerable filer we met — low income, a ghost preparer, a fabricated credit, a stolen refund — and she is the proof that the road back exists even from the bottom: she came forward, fixed it, locked her identity, and files today with confidence at a free VITA site eight blocks from home. And Nadia, who opened the course terrified of a single 1040, closes it filing in an afternoon, opted into an IP PIN before she ever needed one, and walking her cousin through his first return. That’s the whole point, in one person: not fearless because nothing can go wrong, but unafraid, because she knows what to do when it does.

"Is the IRS really going to CALL me?" Almost never as a first move — the real IRS contacts you first by mail. It will never open with a phone call demanding immediate payment, never ask for gift cards or crypto, and never threaten to have you arrested. A call like that is a scam every time; hang up and, if you want to be sure, call the IRS’s published number yourself or check your Online Account. Report the impersonation to TIGTA at 800-366-4484.

"A preparer got me a bigger refund than my coworker with the same job — isn’t that just skill?" No. Your refund is arithmetic: income, withholding, and the credits the law actually gives you. Two honest preparers reach the same number. A bigger one, especially promised before your documents are read, can only come from parts of the return someone is willing to invent — and you’re the one who signs it and owes the repayment.

"I saw on social media that I qualify for a big credit I’ve never heard of — should I claim it?" Verify it at the source first, because this is exactly how the fabricated-credit scams recruit. The “Self-Employment Tax Credit” doesn’t exist; the “everyone qualifies” ERC pitch is false for almost everyone; the sick-leave and fuel credits are real but narrow. If you claim one you don’t qualify for, you repay it plus a 20% penalty and interest.

"Can I really settle my IRS debt for pennies on the dollar?" Sometimes — the Offer in Compromise is a real program (Lesson 38). But check your own eligibility free with the IRS OIC Pre-Qualifier, and get free help from a Low Income Taxpayer Clinic, before paying anyone. A firm that guarantees a result and wants thousands up front is an OIC mill; the guarantee and the upfront fee are the tells.

"Is being aggressive about my taxes the same as cheating?" No. Legal tax avoidance — using the deductions, credits, and timing the code offers, with every number true and reported — is your right (Lesson 29). Illegal tax evasion is hiding income or inventing deductions. The line isn’t how much you save; it’s whether everything on the return is true and disclosed.

"I think I already fell for something — am I in trouble?" Almost always, it’s fixable, and it isn’t your shame. Amend the return to remove what’s false (Lesson 34 — the IRS’s own advice), answer any notice by its date, arrange a payment plan if you owe more than you can pay, report the preparer or promoter, and get an IP PIN if your SSN was exposed. Coming forward always costs less than being caught.

"How do I know a charity is real before I donate?" Check it yourself at the IRS Tax Exempt Organization Search (TEOS) — which also confirms your gift is deductible, since only qualified organizations count. Give through the charity’s own site that you typed in, not a texted link, and never give a “charity” your SSN.

"Someone from my community offered to fix my status or get me a big refund for a fee — is that safe?" Be careful — this is affinity fraud, a scheme that borrows a shared identity to lower your guard. Run the same checks you’d run on a stranger: PTIN, a signature, a fee in writing, the refund routed only to your account. Reporting a scheme is safe regardless of your immigration status; the fraud channels are not enforcement.

"Do I have to pay someone to file?" Usually not. Most filers qualify for a free, legitimate option — VITA/TCE with certified volunteers, MilTax for the military, IRS Free File for AGI up to $89,000 — and Lesson 41 walked how to choose. Check the free doors before you spend a dollar.

"Is it even worth reporting a scam I saw through?" Yes — especially then. The IRS’s filters learn from every forwarded phishing message, and prosecutions are built from reports. Your two minutes protects the next person, who might not spot it. It costs nothing and never triggers an audit of you.

Everything in this lesson reduces to one skill: reading an offer and naming the tell. Here it is as a tool. Each card is a real-world pitch — a too-good refund, a gift-card call, a viral credit, an OIC mill, an honest planning move, a disaster-charity text. Flag which of the five tells it trips (or call it legitimate), and read the verdict, the tells in play, the right move, and where to report it. It closes on the six principles — the whole course, in one breath.

Play with the one that’s *legitimate*, because it teaches the deepest point. The accountant suggesting a 401(k) and a $3,000 loss harvest trips no tells at all — it’s legal planning, every number true and disclosed, and calling it a scam would be as wrong as falling for one. The skill you’re practicing isn’t suspicion of everything; it’s the ability to tell the honest move from the con. That discrimination — not fear — is what a lifetime of confident filing is made of.

The closer’s own vocabulary — the frame, the families, and the civic ideas — gathered plainly.

• The Dirty Dozen — the IRS’s annual list of the year’s most aggressive and widespread tax scams (2026 edition: IR-2026-30, March 5, 2026). A frame for seeing the pattern, not a ranking; the names rotate year to year, but the underlying families don’t.
• The five shared tells — the signals every tax scam trips: (1) too good to be true, (2) urgency plus secrecy, (3) an upfront or percentage fee, (4) money routed away from you, (5) a preparer who won’t sign. Catch one and you can stop.
• Ghost preparer — a paid preparer who won’t sign the return or provide a PTIN, leaving every consequence on your signature. Dirty Dozen #8; walked in full in Lesson 41.
• Fabricated / abusive credit scheme — inventing or misapplying a real-but-narrow credit to manufacture a refund. The family includes the fuel tax credit, the (nonexistent) Self-Employment Tax Credit, inflated Form 2439 claims, and the “everyone qualifies” ERC pitch.
• Self-Employment Tax Credit (SETC) — a credit that does not exist, marketed to the self-employed as thousands they’re secretly owed. Dirty Dozen #7; claiming it means repaying it with a 20% penalty and interest.
• IRS impersonation — a call, text, email, DM, or QR code posing as the IRS. The real IRS contacts you first by mail, never demands gift cards/crypto/wire, never threatens arrest, and never asks for your IP PIN. Report to TIGTA (800-366-4484).
• Affinity fraud — a scheme that borrows a shared identity — faith, language, community, profession, military service — to lower your guard. The con is the same; the added ingredient is belonging.
• Fake charity — a fraudulent nonprofit, often surfacing after a disaster, that harvests donations and personal data. Verify a real one at the IRS Tax Exempt Organization Search; only qualified organizations are deductible.
• OIC mill — a firm that charges thousands up front and guarantees to “settle for pennies,” for relief you can often pursue yourself free via the IRS Offer in Compromise Pre-Qualifier or an LITC. Dirty Dozen #12; recapped from Lesson 38.
• Tax avoidance — the legal use of the code’s deductions, credits, and timing to owe less, with every number true and disclosed. Encouraged, not merely allowed — the substance of Lesson 29.
• Tax evasion — the illegal concealment of income or invention of deductions; deceit plus intent. A felony under 26 U.S.C. § 7201. The line from avoidance is truth and disclosure, not the size of the saving.
• Voluntary compliance — the principle that the U.S. tax system is self-assessed: you report your income and figure your tax, and the system relies on nearly universal honesty. “Voluntary” means self-assessed, not optional.
• Taxpayer Bill of Rights (TBOR) — the ten rights every taxpayer holds (Publication 1, codified at IRC § 7803(a)(3)), from the right to be informed to the right to a fair and just system. Recapped from Lesson 36; it rides in every notice envelope.
• Form 14242 — the referral that reports an abusive tax scheme or its promoter (including OIC mills and trust-scam promoters) to the IRS Lead Development Center / Office of Promoter Investigations.
• Tax Exempt Organization Search (TEOS) — the free IRS tool to confirm whether an organization is a qualified, tax-exempt charity before you donate.

Carried forward from the course, recapped here but not re-taught: ghost preparer and Forms 14157/14157-A (Lesson 41) · OIC mill, the OIC Pre-Qualifier, and payment plans (Lesson 38) · IP PIN and Form 14039 (Lesson 39) · TIGTA, phishing@irs.gov, 7726, and IRS.gov/SubmitATip (Lessons 35, 39) · the Taxpayer Bill of Rights (Lesson 36) · VITA/TCE, LITC, and the Taxpayer Advocate Service / Form 911 (Lessons 40, 41) · tax planning and the fuel-credit-as-scam (Lessons 29, 34). And with that, the vocabulary of the whole course is yours.