I have blogged several times about e-mails from the IRS saying that you have a refund. It is basic phishing. The IRS does not e-mail about refunds. Probably not about anything. It is from a con person wanting you to go to their website and give them your Social Security Number and bank/credit card information. Most of the spam e-mails I have received at least tried to use a response URL that looked like it could have come from the IRS.
But today's attempt makes me wonder about the intelligence of the spammer and anyone who actually tries this. After the the promise of a refund, the spam asks me to click on this link -