The IRS has seen isolated instances of this new scheme. A taxpayer receives a telephone call from a person who promises to speed up the payment of the Advance Child Tax Credit checks. The catch is the taxpayer must agree to a $39.99 charge to a credit card.

Under the new scam, the IRS is seeing the continuation of a trend that emerged earlier this year when the families of those serving in the Armed Forces were targeted. In both of these schemes, scam artists use current events to prey on unsuspecting victims. The scams also feature callers seeking credit card information to get taxpayers to pay for special benefits.

"The only thing the taxpayer needs to do is cash the check," said Mark W. Everson, IRS Commissioner. "If you qualify, we will send you a notice. There's no need to call, no need to apply, no need to fill out another form. The IRS will do all the work. A few days after the notice, you will get the check."

The Treasury Department will send the checks beginning the week of July 25.

Additional information on tax scams may be found on the IRS Web site. The IRS tax fraud hotline is 1-800-829-0433.