Doce modalidades comunes de estafa tributaria alerta el IRS

El Servicio de Impuestos Internos (IRS) emitió hoy su clasificación anual de “Docena Sucia de Estafas Tributarias”, recordando a los contribuyentes tener precaución durante la temporada de impuestos para protegerse contra una amplia gama de estafas desde el robo de identidad hasta fraude del preparador de impuestos.
La lista de la Docena Sucia compilada cada año enumera una serie de estafas comunes que los contribuyentes pueden afrontar en cualquier momento durante el año. Pero muchas de estas estafas surgen durante la temporada de impuestos cuando los contribuyentes presentan sus declaraciones de impuestos.…

A continuación está la Docena Sucia de Estafas Tributarias del 2012:
Robo de Identidad
Este año es el robo de identidad que encabeza la lista de la Docena Sucia. En respuesta a las crecientes preocupaciones de robo de identidad, el IRS ha emprendido una estrategia exhaustiva centrada en prevenir, detectar y resolver los casos de robo de identidad tan pronto como sea posible. Además de la redada masiva en cumplimiento de la ley, el IRS ha intensificado sus investigaciones internas para detectar falsas declaraciones de impuestos antes de emitir los reembolsos, y está trabajando para ayudar a las víctimas de estafas de reembolso de robo de identidad.
Un aviso del IRS notificando al contribuyente que más de una declaración fue presentada a nombre del contribuyente o que el contribuyente recibió salarios de un empleador desconocido puede ser la primera pista que el contribuyente recibe de que él o ella han sido víctimas.
En el 2011, el IRS protegió más de $1.4 mil millones de fondos de contribuyentes a que llegaran a las manos equivocadas debido al robo de identidad.
Trabajando junto con la División de Impuestos del Departamento de Justicia y las Oficinas locales del Fiscal General de EE.UU., el esfuerzo nacional fue dirigido a 105 personas en 23 estados.
Quien crea que su información personal ha sido robada y utilizada para fines fiscales debe inmediatamente ponerse en contacto con la Unidad Especial de Protección de Identidad del IRS. Para obtener más información, visite la página de robo de identidad especial en www.IRS.gov/identitytheft.
Phishing (Pesca de Información)
La pesca de información “phishing” es una táctica típicamente usada con la ayuda de correos electrónicos que llegan sin ser solicitados o de un sitio web falso que parece legítimo para engañar a víctimas potenciales para que revelen información personal valiosa o financiera por el Internet. Con esta información el ladrón puede cometer robo de identidad o financiero.
Si recibe un correo electrónico no solicitado que alega ser del IRS o de alguna organización relacionada con el IRS, tal como el Sistema Electrónico de Pago de Impuestos Federales (EFTPS, por sus siglas en inglés), debería reportarse a phishing@irs.gov.
Es muy importante tener presente que el IRS no contacta a los contribuyentes por correo electrónico (e-mail) para solicitar información personal y financiera. El IRS tiene información que le puede ayudar a protegerse contra las estafas de correo electrónico, (protect yourself from email scams, en inglés).
Fraude de Preparador de Impuestos
Alrededor del 60 por ciento de los contribuyentes usarán profesionales de impuestos este año para preparar y presentar sus declaraciones de impuestos. La mayoría de los preparadores de declaraciones de impuestos ofrecen un servicio honesto a sus clientes. Pero como en cualquier otro negocio, también hay algunos que se aprovechan de contribuyentes confiados.
Los preparadores de declaraciones de impuestos problemáticos se han conocido por  robar los reembolsos de sus clientes, cobrar comisiones excesivas por los servicios de preparación de declaraciones de impuestos y atraer a nuevos clientes con la promesa de reembolsos garantizados o inflados. Los contribuyentes deben elegir con cuidado al contratar a un preparador de impuestos. Las cortes federales han emitido cientos de órdenes exigiéndoles a individuos que cesen la preparación de declaraciones de impuestos, y el Departamento de Justicia tiene pendiente denuncias contra muchos otros.
En 2012, cada preparador tiene que tener un Número de Identificación de Preparador de Impuestos (PTIN, por sus siglas en inglés) y colocarlo en las declaraciones que él o ella preparan.
Las señales para estar al pendiente cuando se trata de un preparador de declaraciones de impuestos sin escrúpulos incluyen que ellos:
•No firmen la declaración o coloquen un Número de Identificación de Preparador de Impuestos en la declaración.
•No le den una copia de su declaración de impuestos.
•Prometan reembolsos que son más grandes de lo normal.
•Cobren un porcentaje de la cantidad del reembolso como precio por la preparación.
•Requieran dividir el reembolso para pagar por la cuota de preparación.
•Añadan formularios a su declaración que nunca ha presentado antes.
•Le animen a colocar información falsa en su declaración, como ingreso falso, gastos y / o créditos.
Esconder Ingresos Fuera del País
A través de los años, un gran número de individuos han sido identificados por evadir impuestos en los Estados Unidos ocultando ingresos en los bancos fuera del país, cuentas de corretaje o entidades nominales, mediante tarjetas de débito, tarjetas de crédito, o transferencias de giro para acceder a los fondos. Otros han empleado fideicomisos extranjeros, esquemas de alquiler de empleados, anualidades privadas o planes de seguro para el mismo propósito.
El IRS utiliza información obtenida de sus investigaciones para perseguir a los contribuyentes con cuentas no declaradas, así como los bancos y los banqueros sospechosos de ayudar a los clientes a ocultar sus activos en el extranjero. El IRS trabaja en estrecha colaboración con el Departamento de Justicia para juzgar casos de evasión fiscal.
Aunque hay razones legítimas para mantener las cuentas financieras en el extranjero, hay requisitos de notificación que deban cumplirse. Los contribuyentes Estadounidenses que mantienen esas cuentas y que no cumplen con los requisitos de declarar y divulgar están quebrantando la ley y corriendo el riesgo de importantes sanciones y multas, así como la posibilidad de enjuiciamiento criminal.
Desde el 2009, 30.000 personas se han presentado voluntariamente para divulgar sus cuentas financieras en el extranjero, aprovechando la oportunidad especial para declarar su dinero al sistema de impuestos de los Estados Unidos y resolver sus obligaciones tributarias
El IRS ha recaudado $3.4 mil millones de dólares hasta el momento de personas que participaron en el programa  de divulgación de cuentas en el extranjero del 2009, reflejando casi el 95 por ciento de liquidaciones de casos del programa. Aparte de eso, el IRS ha recaudado mil millones de dólares adicionales de pagos por adelantado requeridos por el programa del 2011.  Este número incrementara tan pronto el IRS cierre los casos del 2011.
“Dinero Gratis” del IRS y Estafas Tributarias Relacionadas con el Seguro Social
Folletos y publicidad ofreciendo dinero gratis del IRS, que sugiere que el contribuyente puede presentar una declaración de impuestos con poca o ninguna documentación, han ido apareciendo en las iglesias comunitarias en todo el país. Estas confabulaciones también se corren por boca de otros, a personas inocentes y bien intencionados le dicen a sus amigos y familiares.
Los estafadores se aprovechan de personas de bajos ingresos y los ancianos. Crean falsas esperanzas y les cobran buen dinero por malos consejos. Al final, las víctimas descubren que sus reclamos son rechazados. Mientras tanto, los promotores se han ido.  El IRS advierte a todos los contribuyentes a mantenerse alerta.
Tenga cuidado. Errores intencionales de este tipo pueden resultar en una multa de $5.000.
Ingresos y Gastos Falso /Inflados
Incluyendo los ingresos que nunca se ganó, ya sea como salario o como ingresos por cuenta propia para llevar al máximo los créditos reembolsables, es otra estafa popular. Reclamar  ingresos que usted no ganó o gastos que usted no pagó para obtener mayores créditos reembolsables como el Crédito Tributarios por Ingreso del Trabajo, podría tener graves repercusiones. Esto podría resultar en el pago de los reintegros erróneos, incluyendo intereses y multas, y en algunos casos, incluso la prosecución.
Además, algunos contribuyentes están presentando reclamos excesivos para el crédito tributario por combustibles. El fraude relacionado con el crédito tributario por combustible es considerado un crédito tributario frívolo y puede resultar en una multa de $5.000.
Presentar Formularios 1099 con Reclamos Falsos
Es una estafa recurrente cuando el estafador presenta una declaración falsa tal como el Formulario 1099 – Descuento de la Emisión Original Formulario (OID, por sus siglas en inglés) para justificar el reclamo de un  reembolso falso de una declaración. En algunos casos los contribuyentes han presentado reclamos falsos basados en la teoría falsa de que el gobierno federal mantiene cuentas secretas para sus ciudadanos, y que los contribuyentes pueden obtener acceso a los fondos en esas cuentas dispersando formularios 1099-OID a sus acreedores, incluyendo el IRS.
No crea en las personas que lo animan a reclamar deducciones o créditos que no le corresponden o permita a otros utilizar su información para presentar declaraciones falsas. Si usted participa en dichos fraudes puede ser acreedor de multas y hasta enfrentar persecución criminal.
Argumentos Frívolos
Los promotores de esquemas frívolos instigan a los contribuyentes a hacer reclamos insensatos y sin fundamento para evitar el pago de impuestos que adeudan. El IRS tiene un listado (en inglés) de posiciones legales frívolas que los contribuyentes deben evitar. Estos argumentos son falsos y han sido expulsados del tribunal. Mientras que los contribuyentes tienen derecho a disputar sus obligaciones tributarias en la corte, nadie tiene derecho a desobedecer la ley.
Reclamando Cero Salarios Falsamente
Es una forma ilegal el presentar una declaración informativa falsa para reducir la deuda de impuestos. Típicamente, el Formulario 4852 (Substituto del Formulario W-2) o un Formulario 1099 “corregido”, es utilizado para reducir de manera inapropiada el ingreso tributable a cero. El contribuyente también podría presentar una declaración refutando salarios e impuestos reportados al IRS por un empleador.
A veces los estafadores hasta incluyen una explicación en su Formulario 4852 que cita lenguaje estatutario sobre la definición de salarios o podrían incluir alguna referencia a una compañía que le pagó que se rehúsa a emitir un Formulario W-2 corregido por temor a una represalia del IRS. Los contribuyentes deben resistir cualquier tentación de participar en cualquiera de las variaciones de este fraude.  Presentar este tipo de declaración puede resultar en una multa de $5.000.
Abuso de Organizaciones Caritativas y Deducciones
Los auditores del IRS continúan descubriendo el abuso intencional de organizaciones exentas de impuestos bajo el código 501(c) (3), incluyendo arreglos para encubrir de forma indebida los ingresos o bienes de los impuestos e intentos por los donantes de mantener control sobre bienes donados o los ingresos de la propiedad donada.  El IRS también continúa investigando estafas variadas que involucran la donación de bienes que no son en dinero efectivo, incluyendo situaciones en las que varias organizaciones reclaman el valor total de tanto la contribución recibida como la distribución de la misma donación que no es de dinero efectivo. Frecuentemente, estos donativos son altamente sobrevalorados o la organización que recibe la donación promete que el donante puede comprar los artículos después en una fecha futura a un precio establecido por el donante.
Propiedad Corporativa Disfrazada
Terceras personas son utilizadas para obtener un número de identificación del empleador y formar entidades disfrazadas y así ocultar el verdadero propósito del negocio.
Estas entidades pueden usarse para facilitar reportes de ingresos falsos, deducciones ficticias, omitir declaraciones de impuestos, participación en transacciones listadas, lavado de dinero y crímenes financieros. El IRS está trabajando con autoridades estatales para identificar a estas entidades y llevar a los propietarios al cumplimiento de la ley.
Uso Indebido de Fideicomisos
Por años, los promotores sin escrúpulos han exhortado a los contribuyentes a que transfieran sus bienes a fideicomisos.  Aunque existen muchos usos legítimos y válidos de fideicomisos en la planeación de impuestos y legados, algunas de las más extremadamente dudosas transacciones prometen una reducción de ingresos sujetos a impuestos, deducciones por gastos personales y la reducción de impuestos por herencias o regalos. Dichos fideicomisos raras veces cumplen con los beneficios tributarios prometidos y son utilizados primordialmente como un método para evitar la obligación tributaria y esconder bienes de acreedores, incluyendo el IRS.
Conéctese con el IRS a través de los Medios Sociales
IRS Hispanic Media Relations
jose.b.munoz@irs.gov
Conéctate con el IRS, completamente en Español:
Videos del IRS en Español; Facebook, IRS en Español

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