The U.S. Internal Revenue Service IRS periodically issues a warning about scam e-mails that claim to come from the IRS. The subject line of the e-mail may state that the e-mail is a notice of under-reported income or a request to confirm identifying information to obtain a refund, and the e-mail may contain an attachment or a link to a bogus Web page directing taxpayers to their "tax statement." We have recently received reports of taxpayers receiving e-mail messages from parties purporting to be the IRS. The e-mail contains a link to a Web site that is a very good imitation of the real IRS Web site, so taxpayers may easily be fooled into providing personal information.