The IRS is reporting that bogus email scams are resurfacing.
Of greatest concern now is one involving payments allegedly rejected by the Electronic Federal Tax Payment System. The bogus email contains a link that may download malicious software.
Information on what to do if you receive a suspicious IRS-related communication is available on IRS.gov.
The IRS does not send emails to individual taxpayers concerning their personal income tax account. Also, the IRS will not send emails to any business taxpayer regarding employment tax returns nor any type of business tax.