There is an email going around that is saying you are eligible for a refund and to click on the link for more information. The link takes you to a very realistic looking site that claims to be the IRS but it is NOT. Here is a blurb from the real IRS site:
Updated Jan. 14, 2008 — A new variation of the refund scheme may be directed toward organizations that distribute funds to other organizations or individuals. In an attempt to seem legitimate, the scam e-mail claims to be sent by, and contains the name and supposed signature of, the Director of the IRS Exempt Organizations area of the IRS. The e-mail asks recipients to click on a link to access a form for a tax refund. In reality, taxpayers claim their tax refunds through the filing of an annual tax return, not a separate application form.