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IRS Releases Its Dirty Dozen for 2007 The IRS recently issued its Dirty Dozen for 2007, which is the latest installment of the annual tally of the most notorious tax scams, and warned people not to fall for schemes peddled by scamsters.   Annual Gift Tax Exclusion The Annual Gift Tax Exclusion provides a tax advantaged way to reduce your taxable estate and make generous gifts, as well.   One-person 401(k) Plans for the Small Business Owner One-person 401(k) plans are becoming increasingly popular for businesses that employ only the owner. Given the right circumstances, such plans can allow a large amount to be contributed on behalf of the owner while maintaining flexibility in making contributions in future years.