What do tax fraud and the "Dirty Dozen" have in common?

"The Dirty Dozen" is an awesome 1967 WWII movie starring Lee Marvin as Major John Reisman, who is tasked with turning 12 soldiers convicted of felonies into an elite commando squad designed to infiltrate a secret meeting of Nazi leaders.

The "Dirty Dozen" is also an annual list put out by the Internal Revenue Service of the year's most common tax frauds. Even though these scams can be perpetrated anytime, they tend to peak during filing season.