WASHINGTON — The upcoming tax rebate that will put an extra $300 to $1,200 in the hands of most Americans. And, while that sounds good to consumers, it also has become a golden opportunity for crooks. After all, the total going out to individuals is projected to be in the neighborhood of $100 billion, and the bad guys want a chunk.

Credit unions are helping the IRS alert people to the scams that have sprung up. They're also trying to make certain members who ordinarily don't need to file a federal income tax return submit the necessary paperwork that will put them in line for a rebate.

Michelle Lamishaw at the IRS noted that even though the rebates–officially called economic stimulus payments–won't start going out until May, the IRS has already seen newspaper accounts of phone calls and e-mails claiming to come from the IRS.