Marcel Marchon uncovered a rather clever IRS phishing scam. The subject and body of the email follows.

IRS Notification - Please Read This.

After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of $163.80. Please submit the tax refund request and allow us 6-9 days in order to process it.

A refund can be delayed for a variety of reasons. For example submitting invalid records or applying after the deadline.

To access the form for your tax refund, please click here.

Reguards,
internal revenue service

Remember, doubt any email you receive until you are certain it's legit, it's more likely SPAM and scams, then real.