dug 
Well well well, a new kind of phishing has landed in my inbox. Just when I thought the relatives and colleagues of intestate central african millionaires could show no further bounty, I am now being showered with cash by those friendly folk at the IRS ;-)
Internal Revenue Service (IRS)
United States Department of the Treasury
After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of $184.80.
Please submit the tax refund request and allow us 6-9 days in order to process it.
A pretty lo-fi attempt with no decent url spoofing or fancy html, not even a serious-looking IRS logo. Still, as a new take on an old trick it may hook a few incredulous pennies…