If you get one of these e-mails from the IRS with a subject of "Notice of Underreported Income," or something to that effect, be aware it is a scam. If you are lucky, it will show up in your Spam or Junk folder. This article, from computerworld.com is worth reading.
Note the sentence in the article that includes "and they encourage victims to either install the Trojan attachment or click on a Web link in order to view their "tax statement." In fact, that link takes the victim to a malicious Web site." You can read the article here:
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