IRS refund scam
This identity theft scam is often accomplished via phishing or the telephone equivalent of phishing. It often strikes in the spring, around tax time. A consumer gets a call from someone who claims to be from the Internal Revenue Service and says the consumer qualifies for a speedy refund. The caller then asks for bank account information to “deposit” the refund. Instead, the funds go the other direction as the thief cleans out the account.
Tip: Never give out your personal information to anyone who contacts you. Give that out only when you initiate the contact. For more, see identity theft.
This sample phishing email's author claims to be the Internal Revenue Service. Clicking the "click here" link embedded within the phishing email and following the instructions contained in that web page is how the phishers will obtain the information they need to complete their scam.