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We have had clients (and even some employees) who have received an email that appears to be from the IRS. This email typically has a subject line that reads “Tax Refund Notice (Form 1040XYS)”. The email claims that you have refund due you and that it can be transferred to your bank account if you provide certain information. Another alerts the recipient that they are under Fraud Investigation. Please be aware these are scams. The IRS does not send out unsolicited emails, and you should never provide financial information via email. If you have any questions about the legitimacy of an email that claims to be from the IRS, please contact either any Smith & Howard professional or the IRS directly. You may also visit the IRS web site for more information (http://www.irs.gov/newsroom/article/0,,id=170894,00.html).