I received this in my e-mail today.  Being that it is tax season, you should be aware of these phishing schemes.  I removed the link, but be aware that if you scroll over it it does say irs.gov delete this or report it as a phishing scheme.

Internal Revenue Service (IRS)
United States Department of the Treasury
Date: 01/22/2008

After the last annual calculations of your fiscal
activity we have determined that you are eligible
to receive a tax refund of $184.80.

Please submit the tax refund request and allow us
6-9 days in order to process it.

A refund can be delayed for a variety of reasons.
For example submitting invalid records or applying
after the deadline.

To access the frm for your tax refund, use the following personalized link:

 
Regards,
Internal Revenue Service