I am 100% sure of this, since the IRS never contacts taxpayers by e-mail. The IRS recently released IRS Tax Tip 201319 reminding taxpayers about this, and how to avoid identity theft:
1. The IRS does not initiate contact with taxpayers by email or social media channels to request personal or financial information.
2. The IRS never asks for detailed personal and financial information like PIN numbers, passwords, or similar secret access information for credit card, bank, or other financial accounts.
3. The address of the official IRS website is www.irs.gov . Do not be misled by sites claiming to be the IRS but ending in .com, .net, .org, or anything other than .gov. If you discover a website that claims to be the IRS but you suspect it is bogus, do not provide any personal information on their site and report it to the IRS.
4. If you receive a phone call, fax, or letter in the mail from an
individual claiming to be from the IRS but you suspect they are not an IRS
employee, contact the IRS at 1-800-829-1040 to determine if the IRS has a
legitimate need to contact you. Report any bogus correspondence. Forward a
suspicious email to firstname.lastname@example.org.
5. You can help the IRS and other law enforcement agencies shut down these schemes. Visit the IRS.gov website to get details on how to report scams, and helpful resources if you are the victim of a scam. Click on “Reporting Phishing” at the bottom of the page.
So don’t respond to it! Don’t even open it, since it might contain malware or a virus.
Be sure not to ignore any written letters from the IRS, though. These are almost always legitimate.