A recent IRS phishing scam: Receiving e-mails with the subject line and content something like:

Subject: LAST NOTICE: Your Federal Tax Payment ID: 010363221 has been rejected.
Content:
Your Federal Tax Payment ID: 010375163 has been rejected.
Return Reason Code R21 - The identification number used in the Company Identification Field is not valid. Please, check the information and refer to Code R21 to get details about your company payment in transaction contacts section: http://eftps.gov/R21 In other way forward information to your accountant adviser.

Please remember:

1. First, the IRS does not initiate communication through e-mail
2. Second, do not reply, do not open attachments, do not click on any links
3. Last, report suspicious e-mails to phishing@irs.gov

Written by Joan Campbell CPA