It's tax time, it's back, and it's not the tax man. It's a resurrection of the IRS refund scam targeting hardworking taxpayers. This latest version claims:
The real IRS website is www.irs.gov. If you need to verify a claim or check information, visit the website by opening your browser and typing in the address. Don't click a link in email claiming to be from the Internal Revenue Service.
After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of $63.80. Please submit the tax refund request and allow us 6-9 days in order to process it.The fraudulent email then instructs recipients that in order to "access the form for your tax refund", you'll need to click the link provided. Of course, that link and everything else about the email is a fraud. Those who do click the link will be directed to an imposter's website. Any information entered will be sent to the attackers and used for identity theft and other financial crimes.
A refund can be delayed for a variety of reasons. For example submitting invalid records or applying after the deadline.
The real IRS website is www.irs.gov. If you need to verify a claim or check information, visit the website by opening your browser and typing in the address. Don't click a link in email claiming to be from the Internal Revenue Service.

I got an updated version of this “IRS refund” email but it has upped the amount of the alleged refund to $103 and change. How anyone could expect people to think the IRS operates this way is not thinking it through. When you file your tax return, does it ask you for an email address?
Well it looks like they keep moving the refund amount up…mine was $109.30 as of today. The link is currently broken and goes no where.