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:]

Taxpayer ID: webissues-00000561192348US
Tax Type: INCOME TAX
Issue: Unreported/Underreported Income (Fraud Application)

Please review the attached statement (execute self-extracting archive file attached to this letter).

Internal Revenue Service

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