This scam debuted on the dirty dozen list last year and is still going strong. Its hook: No income means no taxes due. So how do you get to the zero income level? By attaching to your return either a Form 4852 (Substitute Form W-2) or a "corrected" Form 1099 that shows little or no wages or other income. Often, the taxpayer includes a statement that the information is in rebuttal to prior data the IRS received. In support of these purported corrections, the filer might cite "statutory language behind IRC 3401 and 3121" or include some reference to problems getting the paying company to issue a corrected Form W-2.
Sure, every year taxpayers don't get their W-2 statements from employers and have to submit replacement forms. Similarly, companies often send their workers corrected year-end statements when original information is wrong. But you can be very sure that the IRS will look carefully at any new statements and try to track down substantiation for the changes. Try to slip bogus documents past the agency and you'll hear from an auditor.