As Tax Time Heats Up, IRS-Related Scams Increase The Internal Revenue Service recently warned taxpayers to beware of several current e-mail and telephone scams that use the IRS name as a lure. These include:   • Rebate phone call -- In this scam, consumers receive a phone call from someone identifying himself as an IRS employee. The caller tells the targeted victim that he or she is eligible for a sizable rebate for filing taxes early. The caller then asks for the victim’s bank account information for the direct deposit of the rebate.   • Refund e-mail -- Various e-mails supposedly from the IRS generally tell the recipient that he or she is eligible for a tax refund for a specific amount, and instructs the recipient to click on a link in the e-mail to access a refund-claim form. The form asks the recipient to enter personal information that the scammers can then use to access the e-mail recipient’s bank or credit card account.   • Audit e-mail -- In another scam, the e-mail notifies the recipient that his or her tax return will be audited. It may contain a salutation in the body addressed to the specific recipient by name. This e-mail instructs the recipient to click on links to complete forms with personal and account information, which the scammers will use to commit identity theft.   • Changes to tax law e-mail -- This bogus e-mail is addressed to businesses, accountants and treasury managers. It instructs them to download information on tax law changes by clicking on a series of links to publications on businesses, estate taxes, excise taxes, exempt organizations, IRAs and other retirement plans. Clicking on a link downloads malware onto the recipient’s computer.   • Paper check phone call -- In this telephone scam, a caller claims to be an IRS employee who is calling because the IRS sent a check to the individual being called. The caller says that because the check has not been cashed, the IRS wants to verify the individual’s bank account number.   Note: Anyone wishing to access the IRS Web site should initiate contact by typing the IRS.gov address into their Internet address window, rather than clicking on a link in an e-mail or opening an attachment. Those who have received a questionable e-mail claiming to come from the IRS may forward it to a mailbox the IRS has established to receive such e-mails, phishing@irs.gov, using instructions contained in an article titled “How to Protect Yourself from Suspicious E-Mails or Phishing Schemes”