I received this message in my junk email. So, obviously something isn't right about it to start with. The following is the break down of the major parts of the message I received.

Here is the subject of this scam email:

This email was supposedly sent by:

Here is the body of the email:

[More:]

Dear bank account holder,

The ACH transaction, recently initiated from your bank account (by you or any other person), was rejected by the Electronic Payments Association. Please review the transaction report by clicking the link below:

Unauthorized ACH Transaction Report <h__p://nacha.org.modsftp01.com/ACHNetwork/Unauthorized/report.php?transaction_id=32388845040&reference=1933009480764684485563346874254560408942888776720435&email=some_email_address@davemoats.com>

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Copyright ©2009 by NACHA - The Electronic Payments Association

If you receive an email like this, don't respond to it, or follow any links. JUST DELETE IT
Dave