In addition to the holiday scams, social engineering is used to get someone to release information granting the attacker access to accounts or collect information for future attacks. One such that is prevalent just after the New Year is Spear Phishing CFOs (Chief Financial Officers) to gain access to W2 forms. With that information, they can file tax returns with the person's info or use it for identify theft.

https://us-cert.cisa.gov/ncas/tips/ST04-014

Avoiding Social Engineering and Phishing Attacks | CISA

What is a social engineering attack? In a social engineering attack, an attacker uses human interaction (social skills) to obtain or compromise information about an organization or its computer systems. An attacker may seem unassuming and respectabl