Congress still is debating the size and makeup of the tax rebate, but schemers already are using it as way to get their hands on your money.

The Internal Revenue Service warns of at least one scheme where someone impersonating an IRS employee calls and asks for your bank information so the rebate can be deposited. That's not the only trick being played on taxpayers to get them to divulge information that could lead to identity theft. Other schemes to be on the lookout for:

Calls about uncashed checks. Someone claiming to be from the IRS calls to find out why you didn't cash your refund check. He asks you to verify your bank account number.

E-mail on tax law changes. This is sent to businesses, accountants and "Treasury" managers. The e-mail tells them to download updates on tax law changes. By clicking on the links, the IRS says, people may be downloading a code that can take over their computer's hard drive. Suddenly, passwords are exposed or someone gains remote access to the computer.

Audit e-mail. This e-mail addresses you by name. Other schemes don't usually get that specific. It says your tax return is going to be audited and asks you to click on links and fill out forms that require account and other personal information.

The bottom line: The IRS isn't going to contact you out of the blue and ask for your bank account information.