The Internal Revenue Service (IRS) recently alerted taxpayers
about an e-mail scam intended to make e-mail recipients believe
they are under investigation by the IRS's Criminal Investigation
division. The scam appears to be aimed at small-business owners as
well as individual taxpayers.
The e-mail falsely states that recipients are under criminal
investigation for submitting false tax returns to the California
Franchise Board and instructs recipients to click on a link or open
an attachment for more information. The link or attachment is
actually a Trojan Horse virus that can take over a recipient's
computer's hard drive and allow the sender remote access to the
The IRS never sends unsolicited e-mails or asks for detailed
personal or financial information, personal identification numbers,
passwords or similar access information for credit card, bank or
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