IRS: Spam and bogus sites

How to Report and Identify Phishing, E-mail Scams and Bogus IRS Web Sites. The IRS does not initiate taxpayer communications through e-mail. The IRS does not request detailed personal information through e-mail. The IRS does not send e-mail requesting your PIN numbers, passwords or similar access information for credit cards, banks or other financial accounts. If you receive an e-mail or find a Web site you think is pretending to be the IRS, forward the e-mail or Web site URL to the IRS at phishing@irs.gov