Today I received an email that listed the IRS as the sender with an attached penalty notice. I know enough to know the address was spoofed and this is simply an attempt to get me to click on the link or download the notice, which would have infected my computer.
Sure enough, when I looked into the header of the email, I could see that it actually was not from the IRS.
So a quick reminder to everyone, the IRS will never email you.