As reported in the February State of Spam report, we have observed spammers disguising themselves as the IRS and dangling an offer of a tax refund to unwitting recipients. That is, a refund made available once you input your credit card information into their site.

A site that does not bear the IRS URL. A site that is fraudulent and nothing more than a collection tool for credit card and other personal information. And while we are still seeing this, we have recently observed a few new types of spam in relation to tax season. This spam being of a more sinister type as it directs you to download a virus. Symantec Security Response Weblog: Spammers Exploit the Tax Season