|Beware of spam whose origin is apparently outside of the country (various return paths noted). The message is entitled "Notice of Underreported Income" and it suggests that it is coming from the Internal Revenue Service.
If you check the IRS web page you will see a disclaimer that no one in the agency will send you an e-mail. Sorry, they aren't that friendly.
Do not click on the link in the e-mail. We suggest that you send it complete with headers (the return address path that you might find by clicking on "View Full Header;" you need to copy and paste that information to the top of the message you are forwarding, if it isn't already apparent.) here.