China Taxation News published a study by scholar Wei Shengmin reviewing the IRS's annual tax fraud lists from 2014 to 2024. In the early years, fraud primarily involved identity theft and phishing emails. During the pandemic, scammers shifted to fraudulent claims for relief funds. In the past two to three years, methods have escalated dramatically: AI-generated deepfakes impersonate taxpayers, cryptocurrency is used for money laundering and tax evasion, and last year the IRS specifically added AI-generated fake tax returns to its annual scam list. The core message is that fraud techniques evolve with technology, and tax enforcement must shift from reactive measures to proactive defense. For China, with the Golden Tax Phase IV system now online, the next critical step is applying AI to anti-fraud efforts.
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From Email to AI: A Decade Review of US Tax Fraud
An analysis by scholar Wei Shengmin published in China Taxation News systematically reviews the IRS's annual tax fraud lists from 2014-2024. Fraud methods evolved from identity theft and phishing, to pandemic relief scams, and now to AI deepfakes and cryptocurrency tools, showing a clear technology-driven trend. The article provides international reference for China's tax administration in responding to intelligent fraud risks.
2026-06-13