As a follow-up to our recent discussion of IRS-related phishing attempts, here are a few quick tips to stay out of the phishing traps:

• In general, the IRS does not communicate with taxpayers via e-mail, so any time someone receives an e-mail from the “IRS,” they should be suspicious at the outset.
• Even if the IRS did correspond with taxpayers via e-mail, there are some features of the following example that indicate the IRS did not send the e-mail:
  • IRS e-mail addresses end in “irs.gov” or “treas.gov”.  In the following example, the sender’s e-mail address ends in “irs.us.gov.”  Unofficial = scam.
  • When the IRS communicates with taxpayers about specific matters, the IRS addresses correspondence to specific taxpayers, not to “Beneficial Owner” or other general terms.  Red flag.
  • The following example makes a specific dollar reference ($14.850).  The use of a period, instead of a comma, in representations of currency is not a practice that is used in the United States.  Red flag.
  • There are syntax errors throughout.  IRS correspondence is not always perfectly proofread, but the IRS is usually pretty careful about standard grammar, subject/verb agreement, etc.  The following example is sloppy.  Red flag.
  • The following example uses terms that sound official, but are uncommon in tax-speak (at least in this context):  “non-resident person or business corporation,” “international withholding agents,” “exemption status,” “with–holdings,” “USA tax reporting” (emphasis added).  Red flag.
  • Finally, the request asks for a copy of the taxpayer’s passport and a completed Form W-8BEN.  The IRS never solicits information this way.

As e-mail phishing scams become more widespread and show up in tax-related places, we all need to be on alert.  This is especially important for non-U.S. entities who may be less likely to be suspicious about e-mail from the “IRS.”  The typical scams try to create a sense of urgency/panic and then ask for sensitive information.  Be on the lookout.