Interesting article on ComputerWorld, Phishing E-mail Purports to be From IRS; E-mail Declares "Refund Notice!":
The IRS today confirmed that an e-mail purporting to be from the IRS is part of a scam designed to trick users into revealing their personal information, including Social Security and credit card numbers. The subject line of the e-mail reads "Refund Notice!" and claims to be from "email@example.com." A portion of the e-mail reads, "You filed your tax return and you're expecting a refund".