When President Trump’s One Big Beautiful Bill became law last year, supporters highlighted the tax breaks many Americans would receive. But according to the IRS, scammers are also preparing to take advantage of those same changes.

Harry Chavis, Special Agent in Charge of the IRS Criminal Investigation’s New York Field Office, said his team is already anticipating an uptick in fraud attempts tied to the updated tax rules.

“Anytime we have new tax legislation, depending on what is in that legislation, it's usually an indicator for us in the years to follow,” Chavis said.

He noted that certain provisions in the bill create new openings for false claims and fraudulent filings. “With the One Big Beautiful Bill, we see the ability with the deduction on interest for car loans as well as no tax on tips and overtime,” Chavis said. “Those are areas that we will be focusing in on in the coming years, because those are areas where potentially false items could be placed on those tax returns.”

Investigators say these new opportunities for scammers are emerging at the same time artificial intelligence is rapidly advancing. Chavis explained that criminals are already using AI to fuel more sophisticated schemes, including phishing messages that are far more convincing than in the past.

“Some of the indicators that you could see that would indicate they were potentially a scam would be language that wasn't quite correct, grammatical errors,” he said. “AI now has the ability to craft one of those messages very professionally to where they sound just like a legitimate message coming from the sender.”

Despite the concerns, Chavis said AI also has the potential to strengthen law‑enforcement efforts. “It's kind of a double‑edged sword,” he said. “It can help the criminals perpetrate their crimes, but it can also be a tool for law enforcement.”