A new round of scam emails are circulating. The one I got this morning says it's from the Internal Revenue Service with a subject of W-2 Form Update.
The IRS doesn't send unsolicited emails. Don't click on any links or open any attachments. Delete the message immediately and empty your Deleted Items folder.
Direct from the IRS web site about scam emails: http://www.irs.gov/newsroom/article/0,,id=213862,00.html?portlet=6