Reports that IRS-related spam messages are going around have been popping up over the last few weeks. The latest is an email that claims to be from the IRS and reads, "I am sending this email to announce: After the last annual calculation of your fiscal activity we have determined that you are eligible to receive a tax return of: $273.48." This is a phishing scam. The IRS does not send emails. The agency recommends deleting the spam message or forwarding it to phishing@irs.gov to report it.