0:00 The third in our series of tax season scams is called the Refund and Recovery scam. 0:05 This one is especially painful because the targets are individuals who have already been victimized in a previous scam. 0:12 Here's how it works: someone contacts you promising to help you recoup the money you lost ... 0:18 but you must pay them first. This payment is referred to as a "retainer fee" or "processing fee." 0:24 Scammers keep and share lists of people who have already been tricked by scams. 0:29 This list includes information like your name, address, the type of scam used, and how much money you lost. 0:36 So, when the scammer contacts you, they're familiar with your situation and make you think you can trust them. 0:42 But once you pay the money, that person disappears, and you're out even more money than you were before. 0:49 If you've been targeted by an IRS scam, the first step you should take is to report it. 0:55 You can report tax scams to the IRS by forwarding the communication to phishing@IRS.gov. 1:01 And for more information about scams, visit USPIS.gov.