What I'm not posting is the scammer grabbed the IRS.gov logo off the website and pasted it into their scam email, clearly they faked the From email address and the link in the email is a self-extracting PDF file (looks like a PDF file but actually ends in .exe which means any unsuspecting person clicking on this will immediately be downloading a self-executing virus).
Just another thing to be on the lookout for.
Date: June 22, 2011 3:21:06 AM PDT
Subject: Rejected Federal Tax transaction
[IRS logo image was inserted here]
Your federal Tax payment (ID: 828568582766), recently sent from your checking account was canceled by the your Bank.
Canceled Tax transaction
Tax Transaction ID: 828568582766
Return Reason: See details in the report below
Tax Transaction Report: tax_report_828568582766.pdf.exe (self-extracting archive, Adobe PDF)
Internal Revenue Service, Metro Plex 1, 8401 Corporate Drive, Suite 300, Landover, MD 20785