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:]

Internal Revenue Service
United States Department of the Treasury
After the last annual calculations of your fiscal activity we have determined that you are eligible to receive 497.6$ tax refund under section 501(c) (26) of the Internal Revenue Code. Please submit the Tax Refund Request Form <h__p://refunds.irs.issue.no.l392086.us/forms/112009/jsessionid;KD4Z8FYN134KRP7523XDNJHLI71U4HJT1JL7WA134XK9JKQVK2Q7OWU6Y9AQ26851JZDM1AC59T1Z5UILVPGW7BGCQ95XMN> and allow us 3-9 days to process it.

Yours faithfully,
Sarah Hall Ingram, Commissioner

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

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