Remember that the IRS doesn’t initiate contact with taxpayers by email, text messages or social media channels to request personal or financial information. This includes requests for PIN numbers, passwords or similar access information for credit cards, banks or other financial accounts.
Phishing is a scam typically carried out through unsolicited email and/or websites that pose as legitimate sites and lure unsuspecting victims to provide personal and financial information.
Report all unsolicited email claiming to be from the IRS or an IRS-related function to firstname.lastname@example.org . Recent scams have used the Electronic Federal Tax Payment System (EFTPS ) to attract potential victims. Also, if you’ve experienced any monetary losses due to an IRS-related incident, please report it to the Treasury Inspector General Administration (TIGTA)  and file a complaint with the Federal Trade Commission (FTC) through their Complaint Assistant  to make the information available to investigators.
For more information, visit http://www.irs.gov/uac/Report-Phishing .