Here is one that I got today, from the email address email@example.com
To Whom it May Concern,
We would like to inform you, that you need to pay a penalty for the failure to file income tax returns by the deadline that is January 31, 2012.
Please note, that IRS [Section 6038(b)(1)] specifies a monetary penalty to the amount of $10,000 for each [Form 5471] that is sent later than the deadline stipulated for filing the income tax return, or does not contain the comprehensive data described in [Section 6038(a)].
You will be released from the penalty on condition that the taxpayer shows that the failure to meet the deadline for filing was due to reasonable cause.
Please enter our official site for more information.
Internal Revenue Service United States
Department of the Treasury
------------------------------Remember, the IRS will NEVER contact you via email!