1764
Emails , Phone calls , or recorded messages by cybercriminals impersonating authentic tax agents have become an order of the day and continue to remain a major threat to taxpayers .
 ( phishing: impersonating,  authentic tax agents: trusted entity, cybercriminals: attacker, remain a major threat to taxpayers: attack pattern) 
Locate the role in the text that participated in the event based on the event type and return it in the event list. 
 Option: Event type: phishing, data breach, ransom, discover vulnerability, patch vulnerability, Arguments type: vulnerable system, capabilities, vulnerability, number of victim, issues addressed, compromised data, damage amount, common vulnerabilities and exposures, victim, patch number, number of data, tool, discoverer, time, purpose, place, payment method, releaser, vulnerable system version, attacker, supported platform, patch, price, vulnerable system owner, trusted entity, attack pattern. 
Text: {0} 
Answer:
 ( phishing: impersonating,  authentic tax agents: trusted entity, cybercriminals: attacker, remain a major threat to taxpayers: attack pattern) 