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 .
 authentic tax agents: trusted entity; cybercriminals: attacker; remain a major threat to taxpayers: attack pattern
Given event type and trigger, please tell me the arguments of all the listed option. Output format is "name1: role1; name2: role2". 
Event type: phishing 
  Option: victim, attacker, attack pattern, purpose, damage amount, tool, time, place, trusted entity 
Text: {0} 
Answer:
 authentic tax agents: trusted entity; cybercriminals: attacker; remain a major threat to taxpayers: attack pattern