com-tax[.]live

This domain, com-tax.live, is flagged as an active high-risk phishing site targeting tax-related fraud. Registered on February 21, 2026, through NiceNIC International Group Co., Limited, the domain currently resolves to IP address 188.114.97.3 and is protected by Cloudflare infrastructure, utilizing HTTP/3. Analysis indicates the site is in a preparatory state, as evidenced by its placeholder page title, 'Website com-tax.live is ready. The content is to be added,' suggesting malicious content is pending deployment. Security vendors have already identified the domain as malicious, with 12 of 95 engines flagging it in recent scans. The domain appears in 23 threat intelligence pulses on AlienVault OTX and is listed on two security blocklists, further corroborating its malicious classification. Defenders should treat this domain as a confirmed phishing threat, particularly given its tax-themed naming convention, which aligns with common fraud patterns. No legitimate tax authority or financial institution is associated with this domain, and its SSL certificate, issued by Google Trust Services, does not mitigate the risk. Organizations are advised to block traffic to and from this domain, monitor for related indicators of compromise, and alert users to potential tax-themed phishing attempts originating from this infrastructure.