Fake IRS tax refund or overdue tax notice phishing — fraudulent email impersonating the IRS or Internal Revenue Service claiming a tax refund is available, a tax overpayment has been detected, or outstanding back taxes are owed — directing the recipient to click a link to verify identity and claim a refund, provide bank routing and SSN details for direct deposit, or call an IRS officer immediately to avoid levy or arrest warrant

Phishing and phone fraud emails impersonating the IRS or Internal Revenue Service — claiming a tax refund or overpayment is available, that outstanding back taxes are owed, or that an audit/levy/lien notice requires immediate action — directing the recipient to click a link to verify identity, provide SSN and bank routing numbers for direct deposit, or call an IRS officer immediately to avoid arrest, levy, or wage garnishment. IRS impersonation is one of the highest-volume government fraud categories annually. Key facts: (1) IRS impersonation fraud caused $5.5B in reported losses in 2022–2023 combined (Treasury Inspector General / IRS Criminal Investigation 2024); tax season (January–April) sees a 3–5× spike in IRS phishing volume; (2) The "tax refund available" lure is particularly effective because the IRS does send legitimate refund notifications and many taxpayers genuinely expect refunds — the fraudulent email mimics the same expectation; (3) Providing SSN + bank routing numbers to a fake IRS portal enables both direct tax refund redirection (fraudulent refund claims filed in victim's name) and broad identity theft for credit fraud, medical fraud, and synthetic identity creation; (4) The IRS never initiates contact via email, text, or social media — all IRS contact is by postal mail; the IRS never demands immediate payment by gift card, wire transfer, or cryptocurrency; no legitimate IRS notice threatens arrest in an email. Warning signs: IRS email contact (always fraudulent), SSN + bank details request via email, arrest/levy threat for immediate payment, non-irs.gov sender domain.