We've been over this before. The IRS does not send e-mails; they mail letters. If you get an e-mail that says it is from the IRS, ignore it. I just got one that said I had a refund of $109.30 coming. When I clicked through, the web page (with a non-IRS URL) wanted not only my SSN but a credit/debit number for getting the refund to me. They also wanted the security code and if a debit card- my PIN for the card. Not good!
If you get one of these scam e-mails, you can forward it to the IRS at email@example.com. Just don't give the phishers any of your info.