The IRS has warned about a new tax scam involving fake CP2000 notices.  If income from a W-2 or 1099 does not match the income reported on a tax return, the IRS sends a CP2000 notice.  The notice is always sent by the IRS via mail. It is NEVER emailed. In the new scam, a fake notice is sent as an attachment to an email, stating there are additional taxes owed.  There is also a payment link. If you receive this email, do not pay the amount owed. Forward it to phishing@irs.gov and delete it immediately.