Over the last couple of years, there have been a lot of identity theft attempts sent in the guise of an IRS request for information or some kind of notification, such as the rejection of an automated payment. Please do not open any links in these notices.
These scams can take place via email (phishing schemes), phone or fax. In some cases, taxpayers receive a form via fax and are asked to fill out information and fax back information. In other cases, taxpayers receive an email requesting information. The IRS alerts taxpayers to the schemes on their website. You can read more by going to the IRS website.