Here's a spoof email from the "IRS":
Internal Revenue Service (IRS)
United States Department of the Treasury
After the last annual calculations of your fiscal
activity we have determined that you are eligible
to receive a tax refund of $184.80.
Please submit the tax refund request and allow us
6-9 days in order to process it.
A refund can be delayed for a variety of reasons.
For example submitting invalid records or applying
after the deadline.
To access the form for your tax refund, use the following personalized link:
Internal Revenue Service
Document Reference: (0x7C.0x3.0x3A.0x85).