New Delhi, Dec. 9 -- As the holiday shopping season gathers pace and tax filing season edges closer, the Internal Revenue Service (IRS) is urging Americans to stay alert. Federal officials say scam attempts tend to spike in the final weeks of the year, often targeting taxpayers when spending is high and attention is divided.

The agency's latest advisory focuses on identity theft and fraud schemes that exploit confusion around refunds, credits, and digital communication.

"With the holiday shopping season underway and tax season quickly approaching, we are urging taxpayers and tax professionals to take extra steps to protect their financial and tax information," said IRS CEO Frank Bisignano.

He added that criminals often use this period ...