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IRS Releases 2018
Parenting Plans:
“Dirty Dozen Tax Scams”
What Are They?
The Internal Revenue Service “IRS” recently conclud-
ed its annual list of “Dirty Dozen” tax scams for the If you have children under the age of 18 and
upcoming filing season. The majority of items in the decide it is best for your family that you and
2018 version also appeared on the 2017 list and, not your spouse divorce, you will have a parent-
surprisingly, tipping the list are identity theft, telephone ing plan. What is a parenting plan? A parent-
scams and phishing. These scams can certainly be ing plan is a separate document agreed to by
encountered at any time during the tax year but gener- you and your spouse, or ordered and entered
ally occur more frequently during filing season. by the Court, which details parental responsi-
“We urge taxpayers to watch out for these trick and bility for the minor children, what days dur-
dangerous schemes,” said Acting IRS Commissioner ing the month the children will spend with
David Kautter. “Phishing and other scams on the ‘Dirty you and your spouse, how holidays and vaca-
Dozen’ list can trap unsuspecting taxpayers. Being cau- tions are divided between you and your
tious and taking basic security steps can help protect spouse, and how you and your spouse deter-
people and their sensitive tax and financial data.” mine and share the cost of uncovered health
BY SCOTT J.
related expenses, extra-curricular activities BY ANGELA R. NEAVE,
The Dirty Dozen MARIANI, JD and other child related expenses. ESQUIRE
Outlined below is a list of the 2018 Dirty Dozen tax Generally, you and your spouse will share
scams as identified by the IRS: parental responsibility for your children meaning you must confer and
• Phishing; agree on all major decisions for your children including their education,
• Phone scams; which extra-curricular activities they will participate in, and medical, den-
• Identity theft; tal and vision treatment. There are other options regarding parental
• Return preparer fraud; responsibility, however they generally do not apply to most families.
• Fake charities; Contained within the parenting plan is the timesharing schedule which
• Inflated refund claims; details which days each week, and which weekends the children will
• Excessive claims for business credits; spend with you and your spouse, how you will divide, share or alternate
• Falsely padding deductions on returns; school breaks and holidays, and any other scheduling issue unique to your
• Falsifying income to claim credits; family. The parenting plan will anticipate many if not all parenting issues
• Frivolous tax arguments; that may develop as your children grow into adulthood, and assist you and
• Abusive tax shelters; and your soon to be former spouse with all child-related decisions.
• Offshore tax avoidance.
If you have questions about a parenting plan, custody, timesharing, and child
Conclusion issues during a divorce, and want to discuss your options with an attorney, call
IRS Criminal Investigation utilizes a nationally coordinated program to identify and Angela R. Neave, Esquire, at (954) 981-2200 for a free consultation.
investigate various tax schemes. In addition, the IRS provides a means to report sus-
pected tax fraud activity utilizing various IRS forms. The information necessary to
report suspected fraudulent activity can be accessed on the IRS website utilizing the
following link: https://www.irs.gov/individuals/how-do-you-report-suspected-tax-
fraud-activity.
The IRS has stated that the Criminal Investigation division works closely with the
Department of Justice to prosecute the individuals involved with these illegal activi-
ties. In the meantime, taxpayers should be wary of any situation which appears “to
good to be true” so as to not open themselves up to unwanted schemes. Taxpayers
should always proceed with caution and keep in mind that scams are not limited to
only those identified in the Dirty Dozen.

For more information, contact Scott J. Mariani, JD, Partner and Healthcare Practice
Leader, WithumSmith+Brown, CPAs, at (973) 868-8124
or smariani@withum.com or visit www.withum.com.

Cover Story: Broad and Cassel

Names Partner

Continued from page 1 defensive resolution to issues which
He earned a bachelor’s degree from impact the future of care delivery in the
Spring Hill College in Mobile, Ala., and United States,” Curtis said.
received his juris doctor from Samford Broad and Cassel has built one of the
University’s Cumberland School of Law most experienced and diversified health
in Birmingham, Ala. Curtis also is law groups in the Southeastern United
admitted to practice in four jurisdic- States. In fact, the firm has more lawyers
tions, including Alabama, Florida, certified in Health Law by The Florida
Tennessee and the District of Columbia. Bar Board of Legal Specialization &
A frequent national speaker on trends Education than any other firm.
in health care fraud and investigative The firm’s legal experts are versed in:
techniques in health care fraud prosecu- advising hospitals, physician groups,
tions, Curtis most recently spoke at the managed care entities and other health-
Health Care Compliance Association’s care providers on legal issues involving
Healthcare Enforcement Compliance operations and providing representation
Conference and served as a panelist at in litigation, dispute resolution and peer
the American Health Lawyers Assoc - review.
iation’s Fraud and Com pliance Forum. They offer counsel on compliance,
“Health care law is intriguing in large population health, fraud and abuse, cor-
part due to the daunting challenges porate restructuring, regulatory con-
clients face with quality, ethics, technol- cerns and liability, in addition to other
ogy, costs and regulatory issues impact- complex issues such as executive com-
ing how they deliver care. It is satisfying pensation, mergers and acquisitions,
to provide pre-emptive counsel to health health information technology and
entities regarding legal concerns and patient privacy matters.

South Florida Hospital News southfloridahospitalnews.com April 2018 9