Around the end of every tax season, the IRS publishes its annual “Dirty Dozen” list of common tax-related scams and abuses that unsuspecting taxpayers might encounter. Although it is not a formal notice of agency enforcement priorities, the Dirty Dozen list is a useful reminder of the many devious schemes fraudsters have concocted to gain access to taxpayers’ money or personal information, or to promote abusive tax-saving plans.

Although the PPP loan program ended May 31, 2021, there are many loans that have not gone through the forgiveness process. A borrower can apply for forgiveness once all loan proceeds for which the borrower is requesting forgiveness have been used. Borrowers can apply for forgiveness any time up to the maturity date of the loan, even if repayment has begun.