[conspire] For Your Phishing Amusement…

Wed Oct 15 21:54:22 PDT 2008

I needed some amusement, so I thought I'd read an obvious spam in my 
inbox. Although I expected spammers not to care that tax refunds are not 
normally issued to anyone already assessed a tax liability in the same 
year, the much higher degree of ignorance that I found in the body of the 
message is worth sharing. My mind also boggles when I think of how many 
people might not have noticed the abundance of red flags. Here is the 
deHTMLized version:

From: 	Internal Revenue Service <Tax_Refund at IRS.gov>
Reply-To: 	do-not-reply at IRS.gov
To: 	undisclosed-recipients : ;
Subject: 	IRS : Tax refund value is $252.60
Date: 	Wed, 15 Oct 2008 12:19:24 -0400 (09:19 PDT)
Mailer: 	Microsoft Outlook Express 6.00.2600.0000

Dear Applicant: 

After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund under section 501(c) (3) of the Internal Revenue Code. Tax refund value is $252.60. 
Please submit the tax refund request and allow us 3-6 days in order to IWP the data received.

▪ If you distribute funds to other organization, your records must show wether they are exempt under section 497 (c) (15). In cases where the recipient org. is not exempt under section 497 (c) (15), you must have evidence the funds will
be used for section 497 (c) (15) purposes.

▪ If you distribute fund to individuals, you should keep case histories showing the recipient's name and address; the purpose of the award; the maner of section; and the realtionship of the recipient to any of your officers, directors,
trustees, members, or major contributors. 

To access the form for your tax refund, please click here

This notification has been sent by the Internal Revenue Service,
a bureau of the Department of the Treasury. 

Sincerely Yours,
Director, Exempt. Organization
Rulings and Agreements Letter
Internal Revenue Service 

Note:
▪ If you received this message in your SPAM/BULK folder, that is because  of the restrictions implemented by your ISP
▪ For security reasons, we will record your ip address, the date and time. 
▪ Deliberate wrong imputs are criminally pursued and indicted. 

© Copyright 2008, Internal Revenue Service U.S.A.

Here is the message source:

Return-path: <Tax_Refund at IRS.gov>
X-Brightmail-Tracker: AAAAAA==
[more headers redacted]
Received: from [208.97.105.83] (account vincent at bigkids.net HELO User) by
        french-connexion.net (CommuniGate Pro SMTP 5.0.13) with ESMTPA id 16172724;
        Wed, 15 Oct 2008 18:11:02 +0200
Reply-to: do-not-reply at IRS.gov
From: Internal Revenue Service <Tax_Refund at IRS.gov>
Subject: IRS : Tax refund value is $252.60
Date: Wed, 15 Oct 2008 12:19:24 -0400
MIME-version: 1.0
Content-type: text/html; charset=Windows-1251
Content-transfer-encoding: 7bit
X-Priority: 1
X-MSMail-priority: High
X-Mailer: Microsoft Outlook Express 6.00.2600.0000
X-MIMEOLE: Produced By Microsoft MimeOLE V6.00.2600.0000
Message-id: <auto-000016172724 at french-connexion.net>
To: undisclosed-recipients: ;

<html><link rel="stylesheet" href="http://us.js2.yimg.com/us.js.yimg.com/lib/pim/r/medici/14_6/mail/us/mail_blue_all.css"
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        <h1 style="font-size:16px;font-weight:bold;color:#d02433;"> </h1>
<p align="justify" style="font-size:14px;">Dear Applicant:
        <p align="justify" style="font-size:14px;"> <font face="Arial"> <br><br>After 
          the last annual calculations of your fiscal activity we have determined 
          </font><font face="Arial" style="font-size: 14px">that you are eligible 
          to receive a tax refund under section 501(c) (3) of the Internal Revenue 
          Code. Tax refund value is <b>$252.60.</b> <br> 
                                Please submit </font><font face="Arial">the tax refund request and allow us 3-6 days  in order to IWP the data received.<br>
                </font></p><font face="Arial">
<p align="justify" style="font-size:11px;"><br><br>
                                ▪ If you distribute funds to other organization, your records must show wether they are exempt under section 497 (c) (15). In cases where the recipient org. is not exempt under section 497 (c) (15), you must have evidence the funds will<br>
                                 be used for section 497 (c) (15) purposes.<BR><br><br><br>
                                 ▪ If you distribute fund to individuals, you should keep case histories showing the recipient's name and address; the purpose of the award; the maner of section; and the realtionship of the recipient to any of your officers, directors,<br>
                                  trustees, members, or major contributors. 
        <p align="justify" style="font-size:12px;"> <font face="Arial" style="font-size: 14px"><br><br>To 
          access the form for your tax refund, please</font><a href="[phishing URL redacted]"> 
          <font size="3"><b><font size="2" color="#0000FF"><i><u>click here</u></i></font></b></font></a></p>
        <b>
 <div align="justify"><br><br>This notification has been sent by the Internal Revenue Service,<br> 
   a bureau of the Department of the Treasury.
   <font face="Arial" style="font-size: 12px">  

    <p></p>
 </font></div><font face="Arial" style="font-size: 12px">
        <p style="font-size:12px;"> Sincerely Yours,<br>
          Director, Exempt. Organization<br>Rulings and Agreements Letter<br>Internal Revenue Service                <br><br><hr size="1">
</font></b><p class="style1" style="font-size:11px;"><b><font face="Arial" style="font-size: 12px"><br>Note:<br>
  ▪ If you received this message in your SPAM/BULK folder, that is because  of the restrictions implemented by your ISP<br>
  ▪ For security reasons, we will record your ip address, the date and time. <br>
  ▪ Deliberate wrong imputs are criminally pursued and indicted.
        </font></b><font face="Arial" style="font-size: 12px">
        <p style="font-size:11px;"><b><font color="#C0C0C0" size="2">© Copyright 
          2008, Internal Revenue Service U.S.A.</font><br>
    <br>
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