It's a phone scam. In fact, it tops the IRS "Dirty Dozen" list of tax scams this year, and it's been surging in recent months, the agency said Thursday. The Treasury Inspector General for Tax Administration (TIGTA), which oversees the IRS,has received reports of 290,000 scam calls since October 2013 and said nearly 3,000 victims have been swindled out of $14 million so far.