The body of the email may look something like this:
Or it may be just plain text like this:
Your Federal Tax Payment ID: 010375103 has been rejected.
Return Reason Code R21 – The identification number used in the Company Identification Field is not valid.
Please, check the information and refer to Code R21 to get details about your company payment in transaction contacts section:
In other way forward information to your accountant adviser.
The Electronic Federal Tax Payment System
PLEASE NOTE: Your tax payment is due regardless of EFTPS online
availability. In case of an emergency, you can always make your tax
payment by calling the EFTPS.
So if you receive a message like this don't click any links or reply as it's totally fake and will only allow scammers a chance to download a spy program onto your machine to monitor your activities.
The most important thing to remember is that the IRS NEVER--I REPEAT NEVER contacts you by email about such issues. In the 20 years I've been doing taxes I've never received even one email besides newsletters from the IRS. They know that email isn't secure nor is it beyond being easily faked or misdirected. So anytime you receive such and email you can be assured it's FAKE.
So don't do fall for tricks like this. And by the way Yahoo nor the UN have lotteries so while that scam is floating around right now too don't believe it. Use some common sense and stay safe by checking out any unusual or suspicious emails before you reply to them.
See this Amp at http://amplify.com/u/cwt3