Phishing, scams related to the forthcoming economic stimulus payment, disguised corporate ownership, and phony wage or income-related filings are among the top “Dirty Dozen” tax schemes for 2008 reported by the Internal Revenue Service. The IRS says that the newest scam on the list relates to fuel tax credit fraud, where some are claiming the tax credit for nontaxable uses of fuel when their occupation or income level makes the claim “unreasonable.” The IRS warns that taxpayers, tax return preparers and promoters risk significant penalties, interest and possible criminal prosecution due to tax fraud.