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Abusive Home-Based Business Tax Schemes - Introduction

The IRS is providing information about abusive Home-Based Business schemes to help taxpayers avoid the pitfalls of these schemes:

  • These schemes are abusive because they manipulate and misinterpret tax laws.
  • The public should not be fooled by home-based business schemes that claim taxpayers can deduct most, or all, of their personal expenses as business expenses.
  • Taxpayers should be wary of promoters who claim otherwise.
  • The IRS and other federal agencies are aggressively pursuing and successfully prosecuting promoters of schemes and scams, including abusive home-based business schemes.
  • Participating in these schemes can result in repayment of taxes owed with interest and penalties, and possibly imprisonment and fines.
  • Even innocent taxpayers involved in these schemes can face a staggering amount of back interest and penalties.
  • Taxpayers involved in one of these schemes should correct any improper tax return filings.

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Page Last Reviewed or Updated: 2012-08-01