All you need to know is: the IRS does NOT initiate taxpayer communications through email. So, if you receive an unsolicited email from the IRS, it’s not from them!! Discard it.
In addition, if you do email the IRS directly and then receive a response, keep in mind that they will
– NEVER request detailed personal information through email
– NEVER request information like PIN numbers, passwords, credit card numbers or other account information
The IRS has a simple but informative web page with additional information about identifying and reporting phishing attempts, fake IRS web sites, etc. You can find that information by going to the IRS web site (www.irs.gov) and clicking on ‘Phishing and e-mail Scams‘ in the ‘Information About’ section.