After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund

If you received a email from IRS with the subject, "After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of $648.50". This IRS email is fake and it probably a phishing activity. IRS will never send you email with your private information or refund information. Please report all such phishing emails to phishing@irs.gov
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