Beware of fake IRS emails

My husband received the following email which directed him to click on an attachment. The IRS will NEVER contact you by email. Obviously something nasty was in the attachment. Don't be a victim!

Dear Taxpayer!

You are encouraged to pay a penalty for the failure to file income tax returns prior to January 31, 2011.

Note, IRC [Section 6038(b)(1)] provides for a monetary penalty of $10,000 for each [Form 5471] that is filed after the due date of the income tax return or does not include the complete and accurate information described in [Section 6038(a)].

No penalty will be imposed if the company shows that the late filing was due to reasonable cause.

For more information please refer to attached file.

Thanks,

Internal Revenue Service United States Department of the Treasury.