... Or maybe they never went away. Scammers certainly seem more active when folks feel in financial peril. And individuals may feel more vulnerable. Recently a colleague working for a not-for-profit organization got the following bogus letter—typos and all—from the Web address service@irsusa.com:

After the last annual calculations of your fiscal activity
we have determined that you are eligible to receive
a tax refund under section 501(c) (3) of the
Internal Revenue Code. Tax refund value is $189.60.
Please submit the tax refund request and allow us 6-9 days
in order to IWP the data received.
If u don't receive your refund within 9 business
days from the original IRS mailing date shown,
you can start a refund trace online.
If you distribute funds to other organization, your records must show wether
they are exempt under section 497 (c) (15). In cases where the recipient org.
is not exempt under section 497 (c) (15), you must have evidence the funds will
be used for section 497 (c) (15) purposes.

If you distribute fund to individuals, you should keep case histories showing
the recipient's name and address; the purpose of the award; the maner of
section; and the realtionship of the recipient to any of your officers, directors,
trustees, members, or major contributors.
To access the form for your tax refund, please click here

This notification has been sent by the Internal Revenue Service,
a bureau of the Department of the Treasury.
Sincerely Yours,

John Stewart
Director, Exempt. Organization
Rulings and Agreements Letter
Internal Revenue Service

This looks super-official, but it's a virtual certainty that any unsolicited e-mail purportedly from the IRS is a fraud. The IRS rarely communicates via e-mail. What is more, the official IRS Web address is www.irs.gov, and never includes a .com in its name. This particular scam is detailed on the IRS Web site. For more on tax scams, click here. 

--Tobie Stanger