The latest twist on tax scams involves tax preparation Web sites that inaccurately say they are part of the Free File Alliance, a partnership between 19 tax software companies and the IRS, for taxpayers with an adjusted gross income of $52,000 or less.

The IRS said it is working with the Treasury Inspector General for Tax Administration to look into allegations that the Web sites -- which were not identified -- accepted tax information from taxpayers, changed the taxpayers’ bank account numbers to their own and then filed the return through a legitimate Free File partner.

The IRS reminded taxpayers the only place to access the Free File program is through the official IRS.gov Web site.

Seventy percent of the nation's taxpayers are eligible to use the free electronic filing system, although the IRS says few taxpayers take advantage of the program.