If the IRS sends you a notice via e-mail, the IRS didn't send it.
June 17, 2011
A client forwards this e-mail:
It's a scam, of course. The IRS does not send notices via e-mail. If you have a refund coming, they'll just send you a check. If you get anything like this, delete it, and don't click any of the links; the link will either try to collect your bank information to loot your account, or it will dump a bunch of malware on your computer